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Petitioner testified with respect to the stock sale losses,
nonbusiness bad debts, and worthless stock that he is claiming.
He did not testify about any other issue in this case. We
presume that if he had testified truthfully about those other
issues, his testimony would not have been favorable to his
position on them. See Cohen v. Commissioner, 9 T.C. 1156, 1162
(1947), affd. 176 F.2d 394 (10th Cir. 1949); Wichita Terminal
Elevator Co. v. Commissioner, 6 T.C. 1158, 1165 (1946), affd. 162
F.2d 513 (10th Cir. 1947).
Claimed Charitable Contribution Deductions
Petitioner contends that he is entitled to deductions for
1989, 1990, and 1991 for charitable contributions that he made to
or for the use of Agape in the amounts of $22,690, $15,456, and
$15,210, respectively.8 The parties agree that contributions
during the years at issue "to or for the use of" Agape within the
meaning of section 170(c) are deductible because Agape was during
those years an organization described in sections 170(c)(2) and
501(c)(3) and listed in Publication 78. The issue we must decide
is the factual question whether, as petitioner contends, peti-
tioner contributed the amounts at issue to or for the use of
8 The amounts claimed as charitable contributions to or for the
use of Agape in petitioner's returns for the years at issue are
greater than the total amounts of the blank checks and the
additional checks for 1989, 1990, and 1991 that are part of the
record in this case. That record does not establish the reason
for those differences, although petitioner contends that they
relate to cash contributions that he claims he made to Agape
during those years.
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