A self-proclaimed religious evangelist may not claim a charitable contribution deduction for a $6 payment to repair the “large and visible” crucifix he wears at all times during his community evangelism, the Tax Court has ruled. It was only one of many claims totaling nearly $40,000 that the taxpayer claimed on his 2012 federal income tax return. The Court denied most of them on the ground that they were for personal, rather than charitable, expenses, that they were not properly substantiated, and that they were not incurred in coordination with or supervised by a charitable organization. Robert A. Oliveri graduated from the U.S. Naval Academy and served in the Air Force for more than 26...