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contributions of cash, a taxpayer shall maintain for each
contribution a canceled check or receipt from the donee
indicating the name of the donee, the date of the contribution,
and the amount of the contribution, or in the absence of a check
or receipt from the donee, reliable written records showing the
name of the donee, the date of the contribution, and the amount
of the contribution. Sec. 1.170A-13(a)(1), Income Tax Regs.
Petitioner testified that he made cash and check
contributions to CASC and that he believed in tithing. Eugene
Brown testified that petitioner made contributions to CASC, but
could not testify as to specific dates or amounts. However, he
did testify that the church maintained records pertaining to
contributions, that he did not bring those records to the trial,
and that petitioner did not request him to do so. Petitioner
attempted to remedy this lack of evidence by attaching to his
reply brief several documents purporting to verify his charitable
contributions to CASC. Evidence must be submitted at trial.
Documents attached to briefs and statements made therein do not
constitute evidence and will not be considered by the Court. Rule
143(b); Evans v. Commissioner, 48 T.C. 704, 709 (1967), affd. per
curiam 413 F.2d 1047 (9th Cir. 1969); Lombard v. Commissioner,
T.C. Memo. 1994-154, affd. without published opinion 57 F.3d 1066
(4th Cir. 1995); Pauli v. Commissioner, T.C. Memo. 1984-591.
According to the testimony of Art Glass, PH members are
requested to donate $120 per year. Petitioner presented no
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