- 9 - Petitioners also claimed, on their 1999 return, a deduction of $2,400 for cash donations under section 170. Petitioners claimed this consisted of cash donations made to various churches, Mrs. Booker’s mother, and street beggars. When questioned about written substantiation, Mr. Booker responded: “I just made a rough estimate.” Any money petitioners gave to street beggars, sometimes referred to as “pan handlers”, or to relatives for their support is not deductible under section 170 as charitable contributions. Sec. 170(c). Petitioners did not substantiate the amount of their other contributions, nor did they establish that the organizations they contributed to were qualified organizations. The deduction of $2,400 in cash contributions claimed by petitioners is, therefore, disallowed. With respect to the year 2000, petitioners also presented filled-in receipts from various charitable organizations listing donations received. At trial, however, Mrs. Booker testified that the lists did not represent items actually donated in 2000, but was “Not 2000. Just--that was a list--he [Mr. Booker] has the forms for the year 2000. I just made that list up * * *. I just made a list of items in which we have replaced over a period of time.” Mrs. Booker then testified she was sure she had donated a copier and computer during 2000 but offered no proof of such donations. In addition, petitioners offered no evidence as to the cash donations claimed on their 2000 return. Due to thePage: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 Next
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