Alonzo Bradley and Emma J. Bradley - Page 10

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          canceled checks or a receipt from the church.  Instead,                     
          petitioners supported their contributions to Brentwood with a               
          printout of a computer spreadsheet.  The spreadsheet indicates              
          that petitioners attended every Sunday service during 1991,                 
          depositing cash in amounts ranging from $25 to $150 in the                  
          collection plate.  Mr. Bradley stated that he would update the              
          spreadsheet within a day or two of each contribution.                       
               Brentwood records contributions from its members by                    
          supplying envelopes coded with membership numbers to be used by             
          members when making their weekly offerings.  Nonmembers can also            
          use the envelope system to ensure that Brentwood has a record of            
          their contributions.  Upon entering the church, congregants are             
          given a worship bulletin and asked by an usher if they would like           
          an envelope.  The ushers who pass the collection plate also carry           
          envelopes which are readily visible.  The congregation is                   
          reminded through the Sunday bulletins, pulpit announcements, and            
          the monthly membership newsletter to use contribution envelopes             
          or to retain their canceled checks to receive credit for their              
          contributions.                                                              
               Petitioners did not present canceled checks or receipts from           
          Brentwood, and relied on the written records method of                      
          substantiation instead.  The reliability of the records is a                
          factual determination made on the basis of all relevant facts and           
          circumstances.  Sec. 1.170A-13(a)(2)(i), Income Tax Regs.  The              
          burden of proof is on the donor to establish the reliability of             
          the written records.  Id.  On this record, we conclude that                 



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