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Church, the Christian Coalition, the Family Research Council,
Focus on the Family, the Forest Ridge Cub Scouts, and Goodwill
Industries; and (4) receipts for the purchase of various items of
personal property, which according to petitioners, were donated
directly to needy families, or to organizations that distributed
the donated property to needy families. Also, at trial
petitioners claimed that a portion of their charitable
contribution deduction for each year consists of transportation
expenses that petitioner incurred to fulfill his obligations as
an official of the Church.
We question the reliability of the carbon copies of checks
presented as substantiation for various cash contributions. For
the year 1995, there are carbon copies of 11 checks, each for
$250, made payable to the Baptist Health Foundation. According
to that organization, no donations were made by petitioners
during that year. Petitioner did not explain this inconsistency
at trial. Ignoring the carbon copies of the checks, and taking
into account the receipts from the various organizations, we find
that for the year 1995, petitioners are not entitled to a
charitable contribution deduction greater than the amount allowed
by respondent. We further find that petitioners are entitled to
a charitable contribution deduction for the year 1996 in an
amount computed as follows:
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