Lucy M. Wiggins - Page 11




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          receipt or letter from the donee showing the name of the donee,             
          the date and location of the contribution, and a description of             
          the property.  Sec. 1.170A-13(b)(1), Income Tax Regs.                       
               A deduction for a contribution of $250 or more will not be             
          allowed unless the taxpayer substantiates the contribution with a           
          contemporaneous written acknowledgment from the donee                       
          organization.  Sec. 1.170A-13(f)(1), Income Tax Regs.  The                  
          acknowledgment must provide, among other things, the amount of              
          any cash paid and a description of any property other than cash             
          the taxpayer transferred to the donee organization.  Sec. 1.170A-           
          13(f)(2)(i), Income Tax Regs.                                               
               Petitioner claimed deductions of $3,640 for charitable                 
          contributions made in cash or by check.  Petitioner testified               
          that she contributed $10 to $15 to her church every week that she           
          attended a service, she tithed, and that she would “give my 10              
          percent, and I usually * * * get a form, a tax form for that”.              
          Petitioner testified that she stopped attending church services             
          at some time and did not attend church every week during 1999.              
          Petitioner did not produce any receipt, letter, or other written            
          acknowledgment of her contributions to a church.  We conclude               
          that petitioner is not entitled to a deduction for the claimed              
          charitable contributions made in cash or by check, and                      
          respondent’s determination is sustained.                                    








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