Robert A. White - Page 9

                                        - 8 -                                         
          contributions of $250 or more under section 170(a), whether cash            
          or property, must be substantiated by a contemporaneous written             
          acknowledgment of the contribution by the donee organization.               
          Sec. 170(f)(8).                                                             
               The contribution logs are neither receipts nor                         
          acknowledgments prepared by the donee organization.  The receipts           
          and contribution logs do not meet the substantiation requirements           
          of section 1.170A-13(b)(1), Income Tax Regs., nor do they meet              
          the heightened substantiation requirements of section 170(f)(8).6           
          Respondent’s determination as to the claimed noncash charitable             
          contributions is sustained.                                                 
          II. Miscellaneous Itemized Deductions                                       
               On his 2003 Schedule A, petitioner reported unreimbursed               
          employee expenses totaling $20,916.  After accounting for the               
          2-percent floor of section 67(a), petitioner claimed a                      
          miscellaneous itemized deduction of $19,552.                                
               Respondent disallowed all of the miscellaneous itemized                
          deductions because petitioner did not prove to respondent that he           
          paid or incurred the expenses in 2003 or that the expenses were             

          time of the donation.  Sec. 1.170A-13(b)(2)(ii), Income Tax Regs.           
               6 Petitioner told his return preparer that he donated used             
          clothes and furniture in 2003.  However, he had no idea how his             
          return preparer arrived at the deduction claimed in the amount of           
          $4,950; “when I saw the 4,000 I couldn’t phantom [sic] donating             
          4,000 worth of clothes.”                                                    

Page:  Previous  2  3  4  5  6  7  8  9  10  11  12  13  14  15  16  Next 

Last modified: March 27, 2008