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shows that the odometer indicated 152,759 miles when the truck
was recovered.
The parties stipulated a portion of the January-April 2001
Edition of the Kelly Blue Book Older Car Guide 1981-1994 Models
(Blue Book) that provides a range of values in 2001 for 1991
model trucks, including petitioners’ make and model.
Discussion
The Commissioner’s determinations are presumed correct, and
generally taxpayers bear the burden of proving otherwise. Rule
142(a)(1). Petitioners have neither argued for nor met the
requirements for the application of section 7491(a). Because
section 7491(a) is not here applicable, the burden of proof does
not shift to the Commissioner.
Petitioners’ Charitable Gifts
Respondent denied petitioners’ deduction for $300 of cash
gifts for lack of substantiation. Petitioner testified that “me
and my wife gave $25 in cash at that time to our church.” He
testified that they have no receipts and no letter from the
church. “I mean you put the money in the basket”, he further
explained in his testimony.
Taxpayers are required to keep records of charitable
contributions of money. Section 1.170A-13(a)(1), Income Tax
Regs., requires substantiation for charitable contribution
deductions. A taxpayer must maintain one of the following: (1)
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