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United States, 343 F.2d 553 (5th Cir. 1965) (disallowing
deductions for depreciation as charitable contributions since
depreciation does not constitute a payment, for repairs on
account of the failure to show that the charitable use of the
vehicle caused the repairs and it was used for both charitable
and other purposes, and for insurance premiums since the taxpayer
failed to show that the donee was the sole beneficiary of the
policy). Petitioners may not otherwise claim a deduction for
mileage under section 170(i) since there is no evidence as to the
amount of the mileage they accumulated in their charitable
endeavors.
To reflect the foregoing,
Decision will be entered for
respondent.
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Last modified: March 27, 2008