A receipt for charitable contributions that includes an amount written in by the donor and not the charitable recipient does not satisfy the substantiation requirements to justify a charitable contribution deduction, the Tax Court has held recently. It has denied claimed deductions of about $8800 for contributions allegedly made to the Islamic Society of East Bay-San Francisco in 2007 and 2008. The Court has also denied deductions for various claimed business expenses and imposed additional penalty taxes. Yasmin Azam and Muhammad Azam originally claimed charitable deductions of $8816 for 2008 and $8980 for 2009. They provided the IRS with a receipt from the Islamic Society with a...