Lionel D. Jones - Page 10

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               and amount of the contribution constitutes a receipt for               
               purposes of this paragraph (a).                                        
               (iii) In the absence of a canceled check or receipt from the           
               donee charitable organization, other reliable written                  
               records showing the name of the donee, the date of the                 
               contribution, and the amount of the contribution.                      
          Sec. 1.170A-13(a)(1)(i)-(iii), Income Tax Regs.  The reliability            
          of the written records described “is to be determined on the                
          basis of all of the facts and circumstances of a particular                 
          case.”  Sec. 1.170A-13(a)(2)(i), Income Tax Regs.                           
               Petitioner did not present any canceled checks or credit               
          card receipts with respect to his 2001 charitable contributions,            
          and he had no record of the amount of his contribution to the               
          Salvation Army.  However, he did produce letters from Antioch               
          Baptist Church and Understanding for Life Ministries                        
          acknowledging contributions by petitioner of $3,735 and $4,466,             
          respectively, in 2001.  These contributions total $8,201, and               
          exceed the $6,045 claimed on petitioner’s return.5  Petitioner              
          asked to have his contributions and evidence considered to the              
          fullest extent possible.  The Court is satisfied with the                   
          credibility of petitioner’s testimony as verified by his                    
          documentation under the cited legal standards and, therefore,               
          allows a charitable contribution deduction of $8,201 for the year           
          at issue.                                                                   


               5    Petitioner attributed the error to filing his tax                 
          return in haste; he did not file an amended return.                         





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