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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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Last modified: May 25, 2011