- 8 - Turning to the value of petitioners’ donation to the Salvation Army, we note that petitioners have provided a receipt from the Salvation Army, dated November 21, 2003, reflecting the donation of three boxes containing clothing and toys. However, by failing to state whether the Salvation Army provided any goods or services in exchange for a contribution that petitioners claim exceeded $250, the receipt fails to satisfy section 170(f)(8)(B)(ii). Although we believe that it is unlikely that petitioners received any goods or services from the Salvation Army in exchange for their donation, we are required to apply the statute and cannot escape its clear command. Weyts v. Commissioner, T.C. Memo. 2003-68 (“To allow petitioner the charitable contribution deduction in the circumstances here would contravene the specific statutory language and purpose of recordkeeping for contributions in excess of $250.”); see also Kendrix v. Commissioner, T.C. Memo. 2006-9. Accordingly, petitioners have not demonstrated entitlement to a deduction in excess of the $25 that respondent has allowed for their charitable contribution of property to the Salvation Army. IV. Unreimbursed Employee Business Expenses Section 162(a) authorizes a deduction for “all the ordinary and necessary expenses paid or incurred during the taxable year in carrying on any trade or business”. However, taxpayers are generally barred from deducting the daily cost of commuting toPage: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 NextLast modified: November 10, 2007