Braun Michael and Twanda B. Cameron - Page 5

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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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