Jerry L. and Valerie J. Hill - Page 4

          1.  Charitable Contributions                                                
               Respondent argues that petitioners may not deduct any                  
          charitable contribution of $250 or more in that petitioners do              
          not have the requisite written acknowledgment for any of these              
          amounts.  (Respondent has conceded that petitioners may deduct              
          all other charitable contributions claimed as such.)  Petitioners           
          in their brief make no mention of the written acknowledgment                
          requirement but argue that Hill’s testimony coupled with canceled           
          checks in evidence entitles them to deduct all of the claimed               
          contributions in dispute.  Petitioners’ counsel conceded at trial           
          that petitioners bear the burden of proof as to this issue.                 
               We agree with respondent that the disputed amounts are not             
          deductible given the absence of a written acknowledgment.  Under            
          section 170(f)(8)(A), an individual taxpayer may deduct a                   
          contribution of $250 or more only if he or she substantiates the            
          deduction with a contemporaneous written acknowledgment by the              
          donee that meets the requirements of that section.  Addis v.                
          Commissioner, 118 T.C. 528, 533-534 (2002); Berry v.                        
          Commissioner, T.C. Memo. 2003-331; Stussy v. Commissioner, T.C.             
          Memo. 2003-232; see also Weyts v. Commissioner, T.C. Memo.                  
          2003-68 (discussion of legislative history underlying the                   
          enactment of section 170(f)).  That acknowledgment, which must be           
          furnished by the donee organization, must state the amount of               

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