Hector Prowse - Page 14

                                       - 13 -                                         
               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            

Page:  Previous  4  5  6  7  8  9  10  11  12  13  14  15  16  17  18  19  20  21  22  23  Next

Last modified: May 25, 2011