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claimed on his Federal income tax returns for prior years. We
accordingly disregard the $2,568 figure in deciding the amount of
any charitable deduction to which petitioner may be entitled.
Section 170(a)(1) provides that a charitable deduction is
allowed "only if verified under regulations prescribed by the
Secretary." For contributions by cash or check, the regulations
require the taxpayer maintain for each contribution one of the
following: (i) a canceled check, (ii) a receipt, letter or other
communication from the donee, showing the name of the donee, the
date of the contribution and the amount of the contribution, or
(iii) other 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), Income Tax Regs. Petitioner
did not produce any evidence, beyond his vague and incomplete
testimony, to substantiate the $2,132 for claimed contributions
of money. Accordingly, he has failed to substantiate the claimed
money contribution and is not entitled to a deduction therefor.
For contributions of property other than money, the
regulations require that the taxpayer maintain a receipt from the
donee showing the name of the donee, the date and location of the
contribution, and a description of the contributed property in
sufficient detail based upon the circumstances. Sec. 1.170A-
13(b)(1), Income tax Regs. The receipts submitted after trial by
petitioner to substantiate the $436 for claimed contributions are
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