Michael Davon Westbrook - Page 8

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          section 1.162-5(a), Income Tax Regs., the expenses are not                  
          deductible under section 162.3                                              
               Respondent’s disallowances of the job expenses deduction and           
          other miscellaneous itemized deductions are sustained.                      
          Charitable Contributions Deduction                                          
               Section 170(a) allows as a deduction any charitable                    
          contribution which is made within the taxable year.  A charitable           
          contribution is a contribution or gift to or for the use of an              
          organization described in section 170(c).                                   
               Petitioner claimed a charitable deduction in the amount of             
          $1,300, for payments made to his sister to assist in the care of            
          his ill mother.  While we commend petitioner for contributing to            
          the support of his ill mother, those contributions do not qualify           
          for deduction under section 170.  Respondent’s disallowance of              
          the charitable contribution deduction is sustained.                         
          Section 6662(a) Penalty                                                     
               Respondent determined that the underpayment of tax required            
          to be shown of petitioner’s 2000 return is due to negligence or             
          disregard of rules or regulations.  See sec. 6662(a) and (b)(1)             
          and (2).  Negligence is defined to include any failure to make a            
          reasonable attempt to comply with the provisions of the Internal            
          Revenue Code.  Sec. 6662(c).  It is further defined as the                  

               3  We note that respondent did allow petitioner a Lifetime             
          Learning Credit under sec. 25A with respect to his qualified                
          tuition and related expenses for the taxable year 2000.                     





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