- 13 - a copy of a receipt from The Clothes Less Traveled Thrift Shop, Inc., a charity in Peachtree City, Georgia, for a donation valued at the same amount as the charitable contribution deduction they claimed on the return. Petitioners’ documentation regarding the donation of property is inconsistent with the position petitioners took on the return because it lists a different charity. Petitioners offered no explanation for this inconsistency. Mr. Stephens testified that his wife added the dollar value amount to the statement. Petitioners also introduced several pages of a worksheet they completed to determine that the value of the property they donated was $1,413. Petitioners introduced no documentation to establish the original purchase price of the property. We find that petitioners have failed to substantiate and are therefore not entitled to deduct any amount of the claimed charitable contribution. To reflect the foregoing and the concessions of the parties, Decision will be entered under Rule 155.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14Last modified: November 10, 2007