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Habra Christian Church (also referred to as La Habra Episcopalian
Church) during a stewardship dinner in January 1993 and that the
funds to make the contribution were withdrawn from his bank
account at the Certified Federal Credit Union the day before the
dinner.7 However, La Habra Christian Church had no record of any
charitable contribution, much less a substantial one, from
petitioners during 1993.
Similar claims were made concerning alleged contributions to
Calvary Chapel and/or Pacific Christian College. Petitioner
testified that petitioners made a cash contribution of $5,000 to
Pacific Christian College in November 1993 and a cash
contribution of $5,000 to Calvary Chapel8 in December 1993.
Petitioner also testified that, the day before each contribution
was made, petitioner withdrew the cash to make the contribution
from his bank account at Certified Federal Credit Union.
However, Pacific Christian College, one of the alleged donees,
had no record of any charitable contribution, much less a
substantial one, from petitioners during 1993, and the record
contains nothing to substantiate petitioner's testimony regarding
the alleged $5,000 gift to Calvary Chapel.
7We allowed the record to remain open for 30 days after
completion of the trial to give petitioners an opportunity to
submit documentation such as their bank records in support of
their charitable contribution deductions. Petitioners failed to
produce the documentation.
8This testimony was not consistent with the listing of
charitable contributions contained in petitioners' 1993 return.
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