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Borough of Manhattan Community College had nothing to do with his
job as a campus security guard, conceding that the tuition
expense was not, as claimed on his Schedule A, an unreimbursed
employee business expense. See Evans v. Commissioner, T.C. Memo.
1974-267 (employee must show the relationship between the
expenditures and the employment), affd. 557 F.2d 1095 (5th Cir.
1977).
With regard to the subscriptions expense, petitioner
testified: “I have no idea what that is” and conceded that he
was not entitled to the $1,987 deduction.
As noted earlier, petitioner also claimed charitable
contributions for the following: (1) By cash or check in the
amount of $3,860, and (2) other than by cash or check in the
amount of $500. These contributions were disallowed for lack of
substantiation.
With respect to charitable contributions, section 170 allows
a deduction for charitable contributions during the taxable year
if verified as provided by the regulations. Sec. 170(a)(1). No
deduction is allowed for any contribution of $250 or more unless
the taxpayer substantiates the contribution by a contemporaneous
written acknowledgment of the contribution by the qualified donee
organization. Sec. 170(f)(8)(A). The standards for record
keeping and return requirements for deductions for charitable
contributions are set forth in section 1.170A-13, Income Tax
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Last modified: May 25, 2011