Myer B. Barr and Estate of Diana L. Barr - Page 13

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               Petitioner testified regarding certain contributions that              
          respondent disallowed entirely.  Petitioner provided a receipt              
          from the Animal Rescue League listing values, but he stated that            
          he had no recollection of what the items were, other than a                 
          Chanel bag.  We shall allow $99.50 for this single item as a                
          donation to the Animal Rescue League.  Petitioner also introduced           
          a letter from The Science Museum thanking him for his                       
          contribution, which he testified was a stamp collection and a               
          telescope.  We shall allow $50 as a donation to The Science                 
          Museum.  Finally, petitioner introduced what appears to be an               
          advertisement for Lions SightFirst with "3 pairs prescription               
          sunglasses" written above it.  We shall allow $30 as a donation             
          to Lions SightFirst.                                                        
               Petitioners have failed to meet their burden of proving the            
          fair market value of the other donated property is higher than              
          that allowed by respondent.  Accordingly, the amount of                     
          petitioners' charitable contributions other than by cash or check           
          is $14,403.50.                                                              
               For the foregoing reasons,                                             
                                                  Decision will be entered            
                                             under Rule 155.                          

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