- 4 -
Gifts by cash or check $ 4,356
Other than by cash or check 8,565
$12,921
In support of his claimed deduction of the latter category,
petitioner attached to his return a Form 8283, Noncash Charitable
Contributions, reporting therein the following three categories
of donated property, which we reproduce literally, and the
associated donee organizations:
“A” GOLD CLOTHES APPLI TOYATV Nat’l Children’s Center, Adelphi, MD
“B” SHOE RACK TV VCR BOGSCLOT Salvation Army, Gaithersburg, MD
“C” 5LEATHERCASE 1000CUPS DTS Salvation Army, Hyattsville, MD
Petitioner then provided the following information regarding each
of these three categories of donated property:
Category Date of the Date acquired How aquired Donor’s cost Fair market Method used
contribution by donor by donor or adjusted value to determine
basis fmv
“A” 8/8/2003 5/1/2000 Purchased$4,512 $3,488 MPV
“B” 8/12/2003 5/1/2001 Purchased4,511 2,500 MPV
“C” 8/12/2002[1] 5/1/2001 MPV[2]2,577 2,577 Purchased
Total $8,565
1 Presumably, a typographical error made on the form.
2 Not further explained on the form.
Unreimbursed Employee Expenses
As previously indicated, petitioner also claimed on Schedule
A a deduction for unreimbursed employee expenses consisting of a
vehicle expense of $10,348 (prior to diminution by the 2-percent
floor prescribed by section 67). In support of this deduction,
petitioner attached to his return a Form 2106, Employee Business
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 Next
Last modified: March 27, 2008