United States Tax Court April 19, 2002, No. 17046-99 (Todd v. Comm'r)

JOHN C. AND TATE M. TODD, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Todd v. Comm'r No. 17046-99 United States Tax Court 118 T.C. 334; 2002 U.S. Tax Ct. LEXIS 19; 118 T.C. No. 19; April 19, 2002, Filed *19 Petitioners failed to meet substantiation requirements. Accordingly, no charitable deductions were allowed.