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has the burden to prove he or she is entitled to any deduction
claimed. Rule 142(a); Deputy v. du Pont, 308 U.S. 488, 493
(1940); New Colonial Ice Co. v. Helvering, 292 U.S. 435, 440
(1934); Welch v. Helvering, supra. This includes the burden of
substantiation. Hradesky v. Commissioner, 65 T.C. 87, 90 (1975),
affd. per curiam 540 F.2d 821 (5th Cir. 1976).
A taxpayer must substantiate amounts claimed as deductions
by maintaining the records necessary to establish he or she is
entitled to the deductions. Sec. 6001; Hradesky v. Commissioner,
supra. The taxpayer shall keep such permanent records or books
of account as are sufficient to establish the amount of
deductions claimed on the return. Sec. 6001; sec. 1.6001-1(a),
(e), Income Tax Regs. The Court need not accept a taxpayer’s
self-serving testimony when the taxpayer fails to present
corroborative evidence. Beam v. Commissioner, T.C. Memo. 1990-
304 (citing Tokarski v. Commissioner, 87 T.C. 74, 77 (1986)),
affd. without published opinion 956 F.2d 1166 (9th Cir. 1992).
We shall now proceed to consider whether petitioners are
entitled to deduct the claimed expenses, beginning with
petitioners’ charitable contributions of cash and property.
Charitable Contributions
Petitioners claimed they contributed $6,897 of cash to
charitable organizations in 2003, and respondent allowed all but
$232 based on receipts from donee organizations as well as
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