January 25, 2001

Deductions Denied for Cash Gifts

By GRANT WILLIAMS

By GRANT WILLIAMS

The U.S. Tax Court has ruled that the Internal Revenue Service was right to deny deductions for charitable contributions that were claimed by an Ohio man. The court's main reason: The taxpayer could not prove that he actually made the gifts.

Stanley Joseph Jennings took more than $12,000 in charitable-contribution deductions over a three-year period for gifts of cash.

As evidence of some of his contributions, Mr. Jennings produced a

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