Murphy, et ux. v. Comr., T.C. Memo. 2010-264

(petitioner not entitled to charitable contribution deduction for gifts of paintings to Los Angeles Urban League, Catholic Big Brothers and Sisters, various universities and churches (that petitioner attended "because he was discussing a possible divorce" and for which he made payments each time attended); petitioner claimed to have maintained a journal of his charitable contributions; no written substantiation from donees; no deduction allowed; accuracy-related penalty applied).