Court reduces deduction for clothes and housewares

Congress has tightened the rules for claiming deductions for contributions of clothing and household goods to charities, and a recent decision of the Tax Court has shown how little sympathy the IRS and the Court have for failure to comply with the requirements.  The Court has sustained the disallowance of $16,820 of $18,820 in claimed deductions for the years 2006 and 2007.