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The Court notes that the receipts offered into evidence are
virtually identical to those provided in substantiation of
claimed expenses on petitioner’s 2001 Federal income tax return,
except for altered dates and slight changes in dollar amounts.
The Court found, in Prowse v. Commissioner, supra, that the 2001
claimed receipts were “falsified, and some, if not all, of the
signatures shown on the documents were forged.” The Court held,
therefore, that none of the documents substantiated any of
petitioner’s claimed medical expenses for 2001. Likewise, the
Court, in this case, holds that none of the receipts in this case
for 2002 and 2003 substantiate or establish petitioner’s claimed
medical and dental expenses for the years at issue. The
documentation in support of these claimed expenses is also held
to be false. Accordingly, the Court sustains respondent’s
disallowance of petitioner’s claimed medical and dental expenses.
Petitioner claimed an itemized deduction on his 2002 tax
return of $416 for State and local income taxes based on the
amounts reported on petitioner’s 2002 Form W-2 issued by KeySpan
Associates. Respondent conceded that, if petitioner’s allowed
itemized deductions are greater than the standard deduction,
petitioner is entitled to a deduction for the State and local
taxes paid for 2002.
Section 170(a)(1) authorizes a taxpayer to claim a deduction
for any charitable contribution during the tax year. Petitioner
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