The Tax Court has once again denied a series of claimed charitable contribution deductions for failure to have adequate substantiation of the gifts. A taxpayer claimed deductions of $195 in cash for a public television station, $2400 for a private school, $7500 for her church, and $2225 in tithing to a missionary program. The Tax Court permitted the deduction to the tv station because she had a receipt stating the amount and date of the contribution. It denied the deduction for the school because even though she had a receipt, it did not qualify because it did not state whether she had received any goods or services in return. It denied the deduction for the gifts to the church even though...