Gerry M. Griggs - Page 10

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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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