- 17 -
strict substantiation may not be estimated under the Cohan rule.
Sanford v. Commissioner, 50 T.C. at 827.
Mr. Bogue did not prove that NWA required him to have a
cellular phone. Mr. Bogue also did not offer any evidence
indicating how much he used his cellular phone for business use
and how much for personal use. Mr. Bogue failed to establish
that he incurred any expenses to use his cellular phone for
business purposes in addition to those he would have incurred had
he used it only for personal purposes. Petitioners are therefore
not entitled to deduct any cellular phone expenses for 2003.
Charitable Contributions
We finally consider petitioners’ charitable contributions.
Petitioners claimed they contributed $111 cash and property worth
$200 to charitable organizations in 2003. Charitable
contributions a taxpayer makes are generally deductible under
section 170(a). No deduction is allowed, however, for any
contribution of $250 or more unless the taxpayer substantiates
the contribution by a contemporaneous written acknowledgment of
the contribution by a qualified donee organization.6 Sec.
6There are now stricter requirements for contributions of
money. Sec. 170(f)(17). No deduction for a contribution of
money in any amount is allowed unless the donor maintains a bank
record or written communication from the donee showing the name
of the donee organization, the date of the contribution, and the
amount of the contribution. Id. This new provision is effective
for contributions made in tax years beginning after Aug. 17,
2006. Pension Protection Act of 2006, Pub. L. 109-280, sec.
(continued...)
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