TAX COURT OPINION

Case: Duncan DeVere & Adrienne Regina Riley
Docket Number: 13013-11S
Judge: Vasquez
Opinion Type: bench
Filed: 11/14/2012
Pages: 5

RMM UNITED STATES TAX COURT WASHINGTON, DC 20217 DUNCAN DEVERE & ADRIENNE REGINA RILEY, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent ) ) ) ) ) ) Docket No. 13013-11S. ) ) ) ) ) ) ) ) O R D E R Pursuant to Rule 152(b), Tax Court Rules of Practice and Procedure, it is ORDERED that the Clerk of the Court shall transmit herewith to petitioners and to respondent a copy of the pages of the transcript of the trial in the above case before Judge Juan F. Vasquez at Westbury, New York, on October 10, 2012, containing his oral findings of fact and opinion rendered at the conclusion of the trial. In accordance with the oral findings of fact and opinion, decision will be entered for respondent. (Signed) Juan F. Vasquez Judge Dated. Washington, D.C. November 14, 2012 SERVED Nov 14 2012 Capital Reporting Company Duncan Devere and Adrienne Regina Riley 3 1 Bench Opinion by Judge Juan F. Vasquez 2 October 10, 2012 Dunca.n-Deve-r-e v. Commissioner Riley 2/N 3 Docket No. 13013-11S 4 5 6 The Court has decided to render oral findings of fact and opinion in this case. The following represents the Court's oral findings of fact and opinion. The 7 oral findings of fact and opinion shall not be relied O 8 9 upon as precedent in any other case. This is the case of Duncan DeVere and 10 Adrienne Regina Riley, petitioners, versus 11 Commissioner of the Internal Revenue Service, 12 13 14 15 respondent; Docket number 13013-115. This proceeding was conducted as a Small Tax Case pursuant to the provisions of section 7463 and Rules 170 through 175. This bench opinion is 16 made pursuant to the authority granted by virtue of 17 18 19 20 section 7459(b) and Rule 152. All section references are to the Internal Revenue Code as in effect for the year in issue; in this case, 2008. And all Rule references are to the Tax Court Rules of Practice and 21 Procedure. 22 Respondent determined a $1,525 deficiency 23 against petitioners for their 2008 taxable year. The 24 25 issue for decision is whether petitioners substantiated deductions for their various charitable (866) 448 - DEPO www.CapitalReportingCompany.com 2012 Capital Reporting Company Duncan Devere and Adrienne Regina Riley 4 1 contributions totaling $6,100. 2 At the time the petition was filed, 3 petitioners lived in Cambria Heights, New York. 4 Mr. Riley testified that in 2008 he and his 5 wife donated $100 worth of toys to a local hospital, 6 weekly $50 cash contributions to different religious 7 organizations, and donated $50 to $80 weekly to 8 various organizations for 40 weeks (it is unclear 9 whether petitioners made these donations in cash or 10 11 12 in food). However, petitioners did not introduce any evidence to substantiate these donations (e.g., receipts or canceled checks). Petitioners did not 13 provide the exact dates of these donations or the 14 name of the organizations to which the donations were 15 made. 16 17 In general, respondent's determinations in the notice of deficiency are entitled to a 18 presumption of correctness, and petitioners bear the 19 burden of rebutting that presumption by a 20 preponderance of the evidence. Welch v. 21 Commissioner, 290 U. S. 111 (1933) ; Rule 142 (a) . 22 Petitioners have failed to meet the requirements of 23 24 25 section 7491(a), and therefore the burden of proof remains on petitioners. Generally, a taxpayer is entitled to deduct (866) 448 - DEPO www.CapitalReportingCompany.com 2012 O Capital Reporting Company Duncan Devere and Adrienne Regina Riley 5 1 charitable contributions made during the taxable year 2 to or for the use of certain types of organizations. 3 Sec. 170 (a) (1), (c). A taxpayer is required to 4 5 6 7 8 9 10 11 12 substantiate charitable contributions; records must be maintained. Sec. 6001; sec. 1.6001-1(a), Income Tax Regs. A contribution of cash in an amount less than $250 may be substantiated with a canceled check, a receipt, or other reliable evidence showing the name of the donee, the date of the contribution, and the amount of the contribution. Sec. 1.170A- 13(a) (1), Income Tax Regs. Petitioners did not provide any records 13 substantiating the amounts donated to the various 14 charities; they did not introduce canceled checks, 15 16 17 18 receipts, or other reliable evidence showing the names of the donees, the date of the contributions, and the amount of the contributions. See sec. 1.170A-13(a) (1), Income Tax Regs. Petitioners 19 therefore are not entitled to deduct the charitable 20 contributions they made during 2008. 21 22 23 24 The foregoing represents the Court's oral findings of facts and opinions in this case. In reaching our holdings herein, we have considered all arguments made, and, to the extent not mentioned 25 above, we conclude they are moot, irrelevant, or (866) 448 - DEPO www.CapitalReportingCompany.com 2012 Capital Reporting Company Duncan Devere and Adrienne Regina Riley 1 without merit. This concludes this case. 2 (Whereupon, at 10:25 a.m., the trial in the above- 3 entitled matter was concluded.) 6 0 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 (866) 448 - DEPO www.CapitalReportingCompany.com 2012