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Petitioner determined the “total estimated value” as $1,755 for
the donated items, the amount deducted on his return.
Where a charitable contribution is made in property other
than money, section 170 allows a deduction of the fair market
value of the property at the time of contribution. See sec.
1.170A-1(c)(1), Income Tax Regs. Petitioner bears the burden of
proving both the fact that the contribution was made and the fair
market value of the contributed property. See Rule 142(a); Zmuda
v. Commissioner, 79 T.C. 714, 726 (1982), affd. 731 F.2d 1417
(9th Cir. 1984).
Petitioner offered only a general description of the items
that he donated. While the Court believes that petitioner
actually did donate the items, he offered no evidence on how he
arrived at the value of the property listed on the receipt.
Petitioner, therefore, has failed to prove the value of his
contribution. The Court finds, using its judgment, that the fair
market value of the donated property was $300. Petitioner is
entitled to a deduction in that amount. See Cohan v.
Commissioner, supra; Zmuda v. Commissioner, supra; Fontanilla v.
Commissioner, T.C. Memo. 1999-156.
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