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contemporaneous written acknowledgment from the donee. Sec.
1.170A-13(f)(1), Income Tax Regs. This written acknowledgment
must state the amount of cash or description of property the
taxpayer donated and a statement confirming that no consideration
was given to the taxpayer. Sec. 1.170A-13(f)(2), Income Tax
Regs.
With respect to the $10,307 claimed for 2000, petitioner
listed on the return $6,239 as gifts by cash or check, $3,200 as
gifts other than by cash or check, and $870 as a carryover from
the prior year. Petitioner offered into evidence a letter from
his church, St. John Baptist, acknowledging contributions of
$6,239 for the year 2000. The letter also confirmed that no
goods or services were given to petitioner in exchange for the
contributions. As to the gifts other than by cash or check,
petitioner offered into evidence a receipt from “AMVETS”
acknowledging receipt of several items of property.7 Petitioner
testified that the representative of the donee, AMVETS, who
received the donation listed the value of the property on the
receipt; however, petitioner did not know the basis upon which
the representative arrived at the value recorded on the receipt.
Although petitioner claimed that much of the property was
7 The receipt listed the following: Five boxes and five
bags of clothing, furniture valued at $2,325, four chairs valued
at $275, three tables valued at $825, and one mattress valued at
$250.
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Last modified: May 25, 2011