No deduction for gift of cell phone for recycling

Joseph J. Zajac, III had a bad day in the Tax Court when he failed to convince the Court that he was entitled to a series of claimed deductions for personal, business and charitable expenses.  He was denied fully or partially for claims based on proceeds of a settlement claim against a municipality for his allegedly improper weekend incarceration after he was arrested on charges of assault and battery against his wife, for moving expenses, for vehicle expenses and depreciation, for meals, rent and utilities, and for gifts of furniture, clothing and tools to charity.