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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
year.
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