Michael Kevin Boltinghouse - Page 6




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          premiums paid and for certain transportation costs, as well as a            
          portion of the other medical expenses.                                      
                    2.  Taxes Paid                                                    
               On the Schedule A attached to the proposed Form 1040,                  
          petitioner seeks to deduct $598 for income taxes paid to the                
          State of North Carolina and $313 for personal property taxes                
          paid.  Respondent concedes that petitioner is entitled to                   
          deductions for the State income taxes paid and for $263.33 of the           
          personal property taxes paid.  As to the remaining $49.67,                  
          petitioner provided a certificate showing that a portion of this            
          amount was $25 to renew his vehicle registration, but he                    
          presented no evidence as to the remaining $24.67.                           
                    3.  Charitable Contributions                                      
               Petitioner asserts on the Schedule A attached to the                   
          proposed Form 1040 that he made a charitable gift by cash or                
          check of $256 and that he made noncash charitable gifts of                  
          $2,057.  Petitioner did not offer to substantiate the reported              
          gift by cash or check.  However, in order to substantiate the               
          noncash gifts, petitioner provided three receipts from the                  
          Goodwill Community Foundation indicating that he made donations             
          of various items with a total value of $2,313.  The receipts give           
          a general description of the donated items, indicating a couch, a           
          stereo stand, household goods, seven pieces of men’s clothing               
          (slacks, shoes, and pants), a coffee table, flatware, plates, and           







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Last modified: November 10, 2007