                  T.C. Summary Opinion 2003-158



                      UNITED STATES TAX COURT



             CHERENOR MANSARAY SMITH, Petitioner v.
          COMMISSIONER OF INTERNAL REVENUE, Respondent



     Docket No. 2995-02S.               Filed October 27, 2003.


     Cherenor Mansaray Smith, pro se.

     John W. Strate, for respondent.



     PAJAK, Special Trial Judge:   This case was heard pursuant to

the provisions of section 7463 of the Internal Revenue Code in

effect at the time the petition was filed.    Unless otherwise

indicated, section references are to the Internal Revenue Code in

effect for the year in issue.   The decision to be entered is not

reviewable by any other court, and this opinion should not be

cited as authority.

     Respondent determined a deficiency of $2,213 in petitioner’s
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1999 Federal income tax.   This Court must decide whether

petitioner is entitled to claimed Schedule A deductions.

     Some of the facts in this case have been stipulated and are

so found.   Petitioner resided in San Jose, California, at the

time she filed her petition.

     Petitioner timely filed her Form 1040, U.S. Individual

Income Tax Return, for taxable year 1999.   Petitioner itemized

her deductions and attached Schedule A, Itemized Deductions, to

her tax return.   Respondent disallowed claimed Schedule A

deductions for medical expenses, taxes, contributions, and

miscellaneous expenses.

     We first address petitioner’s claimed medical expense

deduction in the net amount of $15,377, for amounts she paid for

her mother’s medical care.   Petitioner did not claim her mother

as a dependent on her tax return.   During 1999, petitioner’s

mother was a citizen and resident of Sierra Leone.

     Section 213(a) allows a deduction for unreimbursed medical

expenses paid by a taxpayer for medical care for the taxpayer’s

dependent, as defined in section 152.   Section 152(a), in

relevant part, includes a taxpayer’s mother in the definition of

“dependent” if the taxpayer provided more than half of the

mother’s support during the taxable year.   What is critical in

this case is section 152(b)(3), which excludes from the

definition of dependent “any individual who is not a citizen or
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national of the United States unless such individual is a

resident of the United States or of a country contiguous to the

United States.”

     During the taxable year in issue, petitioner’s mother was

neither a citizen or national of the United States, nor a

resident of the United States or country contiguous to the United

States.   Therefore, petitioner’s mother is excluded from the

definition of “dependent” under section 152(b)(3).   Unfortunately

for petitioner, she may not deduct the medical expenses she so

generously paid on behalf of her mother.

     We now turn to the remaining claimed Schedule A deductions

for taxes, contributions, and miscellaneous expenses.   Deductions

are strictly a matter of legislative grace.    INDOPCO, Inc. v.

Commissioner, 503 U.S. 79, 84 (1992); New Colonial Ice Co. v.

Helvering, 292 U.S. 435, 440 (1934).    Taxpayers must substantiate

any deductions claimed.   Hradesky v. Commissioner, 65 T.C. 87,

89-90 (1975), affd. per curiam 540 F.2d 821 (5th Cir. 1976).

Taxpayers must maintain sufficient records to establish the

amount of claimed deductions.   Sec. 6001; sec. 1.6001-1(a),

Income Tax Regs.   Section 7491 is inapplicable because petitioner

has not complied with the requisite substantiation requirements.

Sec. 7491(a)(2)(A).

     When a taxpayer fails to keep records, but a court is

convinced that deductible expenditures were made, the court
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“should make as close an approximation as it can, bearing heavily

if it chooses upon the taxpayer whose inexactitude is of his own

making.”   Cohan v. Commissioner, 39 F.2d 540, 544 (2d Cir. 1930).

We cannot estimate deductible expenses, however, unless the

taxpayer presents evidence sufficient to provide some basis upon

which estimates may be made.    Vanicek v. Commissioner, 85 T.C.

731, 743 (1985).

     Petitioner claimed a deduction in the amount of $1,738.86

for taxes paid during 1999.    Respondent conceded the deduction

claimed for State tax withheld in the amount of $238.86, as

substantiated by petitioner’s Forms W-2, Wage and Tax Statement,

attached to her 1999 tax return.    This amount does not affect

petitioner’s tax because the standard deduction of $6,350 allowed

by respondent is of more benefit to petitioner than claiming this

itemized deduction.   With regard to the remaining deductions

claimed for personal property taxes in the amount of $1,050, and

other taxes in the amount of $450, petitioner offered no evidence

to substantiate these expenses.    Respondent’s disallowance of

these two deductions is sustained.

     Petitioner claimed a charitable deduction in the amount of

$2,690, for payments made to “needy people [and] displaced

people”.   These payments were made to individuals and do not

qualify as charitable contributions.    Sec. 170(a) and (c).   Thus,

these amounts are nondeductible.
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     Petitioner also claimed a deduction for miscellaneous

expenses in the net amount of $1,297.   Petitioner offered no

evidence to substantiate these claimed deductions.   Respondent’s

determination is sustained.

     While we respect petitioner’s generosity toward her mother

and others in need, the Schedule A deductions claimed on her 1999

tax return were either unsubstantiated or nondeductible expenses.

We have no choice but to sustain respondent’s determination.

     Reviewed and adopted as the report of the Small Tax Case

Division.



                                         Decision will be entered

                                   for respondent.
