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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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