Christiana Stamoulis - Page 7

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          on her return was excessive to the extent of $6,629.9  We proceed           
          to determine whether petitioner is entitled to a charitable                 
          contribution deduction in an amount that lies somewhere in                  
          between the parameters set by the parties, and we begin by noting           
          several fundamental and familiar principles of Federal income               
               Deductions are a matter of legislative grace, and taxpayers            
          who claim deductions must establish entitlement to them.10  Rule            
          142(a); INDOPCO, Inc. v. Commissioner, 503 U.S. 79, 84 (1992);              
          New Colonial Ice Co. v. Helvering, 292 U.S. 435, 440 (1934).                
          Furthermore, a taxpayer is required to maintain records that are            
          sufficient to enable the Commissioner to determine the taxpayer’s           
          correct tax liability.  See sec. 6001; sec. 1.6001-1(a), Income             
          Tax Regs.  The taxpayer bears the burden of substantiating the              
          amount and purpose of the claimed deduction.  See Hradesky v.               
          Commissioner, 65 T.C. 87 (1975), affd. per curiam 540 F.2d 821              
          (5th Cir. 1976).                                                            
               The issues in this case arise as a result of the charitable            
          contribution deduction claimed on petitioner’s 2002 return.                 
          Generally speaking, a taxpayer is allowed to deduct any                     

          9  This amount consists of $1,160 in cash contributions and                 
          $5,469 in property contributions.                                           
          10  Neither party suggests that sec. 7491(a) requires departure             
          from this general rule.                                                     

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