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schedules. Finally, petitioner submitted a number of checkbooks
that contain carbon copies of some of the checks written during
the years 1993 and 1994. We find that petitioner's summary
schedules and check registers combined with carbon copies of a
number of the checks, qualify as reliable written records showing
the name of the donee, the date, and amount of the contribution.
Sec. 1.170A-13(a)(1), Income Tax Regs. Therefore, petitioner is
entitled to deductions for cash contributions of $6,150, the
amount shown on her 1993 Schedule A. Petitioner is also entitled
to a deduction of the full amount of cash contributions reported
on her Schedule A in 1994 in the amount of $6,313.
With respect to contributions of property other than money,
petitioner offered a receipt from the AMVETS National Service
Foundation (AMVETS), dated April 1993, which lists various items
of property totaling $2,300. Petitioner offered three other
receipts each listing various items of property given to the
Salvation Army all within the year 1993. The three receipts from
the Salvation Army purport to assign a total value to the items
listed in each receipt of $1,480, $1,003, and $1,657. Petitioner
did not deduct any of the amounts, which are listed on the AMVETS
or Salvation Army receipts, on her 1993 Federal income tax
return. Petitioner did not explain why she did not initially
deduct these amounts. Moreover, petitioner testified that she
based the values assigned to the items on the AMVETS and
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