Christiana Stamoulis - Page 12

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          contribution deduction here in dispute.  On the other hand, we              
          are satisfied that petitioner made property contributions as                
          shown on her return, the fair market values of which would                  
          exceed the amount now allowed by respondent.  After careful                 
          consideration of the evidence, taking into account respondent’s             
          concession, and measuring petitioner’s claimed deduction against            
          the average for similarly situated taxpayers, we find that                  
          petitioner is entitled to a charitable contribution deduction for           
          property contributions in the total amount of $8,949.15                     
               As previously noted, respondent imposed a section 6662(a)              
          accuracy-related penalty.  According to respondent, the                     
          underpayment of tax required to be shown on petitioner’s 2002               
          return is due to either negligence or intentional disregard of              
          rules or regulations.  See sec. 6662(b)(1).  The burden of                  
          production with respect to the imposition of this penalty is upon           
          respondent.  Sec. 7491(c).                                                  
               The term “negligence” includes “any failure to make a                  
          reasonable attempt to comply with the provisions of the internal            
          revenue laws or to exercise ordinary and reasonable care in the             

          15  Accordingly, petitioner’s charitable contribution deduction             
          for 2002 totals $10,002.  This amount takes into account cash               
          donations of $1,053 and property donations of $8,949.  Nothing in           
          the record supports the allowance of a carryover from a prior               

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