Such expenses often are deductible as a charitable contribution.

This case involved tax years prior to the overhaul of the charitable contribution substantiation requirements that occurred in 1994.

Under these circumstances, the spouse's unreimbursed travel expenses could be claimed as a charitable contribution deduction.

Such overvaluations result in inflated charitable contribution deductions and a corresponding understatement of income taxes.

A couple made a gift of privately-held corporate stock to a charity, and claimed a charitable contribution deduction in the amount of $500,000.