A taxpayer who failed to show that he had filed an income tax return in 2002 has been denied an $89,780 carryover charitable contribution deduction for 2003. The Tax Court ruled that because the taxpayer did not prove he had filed the 2002 return, he had failed to prove the original deduction from which he might claim the carryover. The ruling was not a surprise in the context of the case. The taxpayer, an attorney admitted to practice before the Tax Court, failed to file any returns between 2000 and 2009, according to the IRS. When the IRS reconstructed his income, they apparently agreed on all years except 2003 and 2007. The Tax Court was asked to determine whether he had failed to report...