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The Court therefore sustains respondent’s determination that
petitioner is not entitled to deduct on Schedule A a casualty and
theft loss.
Charitable Contributions
Petitioner offered only his testimony that he “gave $350 in
out-of-hand contributions at church services, to people on the
street, et cetera” to support his claim of an additional
charitable deduction.
Taxpayers are required to keep records of charitable
contributions of money. Sec. 1.170A-13(a)(1), Income Tax Regs.
A taxpayer must maintain one of the following: (1) A canceled
check; (2) a receipt or letter from the donee charitable
organization showing the name of the donee, the date, and the
amount of the contribution; or (3) other reliable records showing
the name of the donee, the date, and the amount of the
contribution. Id.
Petitioner’s church and “charity” donations do not meet the
recordkeeping requirements of section 1.170A-13(a)(1), Income Tax
Regs. See Blair v. Commissioner, T.C. Memo. 1988-581.
Petitioner is not entitled to a deduction for charitable
contributions in an amount greater than that allowed by
respondent.
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