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information: check number, organization, date, purpose, and
amount. Most of the items listed related to BSA 524. It appears
that the totals for 1996 and 1997 itemized on this list were
$4,350.65 and $607.25, respectively.
Petitioners financially assisted petitioner’s elderly aunt,
Lolita Perry (Ms. Perry) during 1996. Petitioner visited Ms.
Perry at her residence, often purchasing groceries and offering
other financial assistance.
Petitioners claimed $3,200 as the value of 18 bags of
clothes and $1,800 for several pieces of furniture donated to the
Purple Heart in 1996. Petitioners generally testified that the
bags included “several pairs of jeans, * * * several blouses, T-
shirts, comforters * * * a couple of coats * * * [and] shoes.”
Petitioners valued the donated items on the basis of the purchase
price. Petitioners also testified that they donated furniture to
the Purple Heart and the Salvation Army, including beds,
headboards, dressers, and chairs.
Petitioners also claimed deductions for donations made to
the United Way, cash donations, and petitioner’s payroll
deduction, all related to contributions made through the Combined
Federal Campaign (CFC).
At the close of trial, the record was held open for
submission of further evidence by petitioners. Upon the receipt
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