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(b), Income Tax Regs. Deductions for contributions of $250 or
more are disallowed in the absence of a contemporaneous written
acknowledgment of the contribution by the donee. Sec. 170(f)(8);
sec. 1.170A-13(f), Income Tax Regs.
Petitioners provided a typed receipt, signed by Bishop
Henderson Wheeler, acknowledging that petitioners contributed
$3,359.87 to the First Church of God in Christ. Petitioners
testified that a total amount of $3,359.87 was contributed by
them during the taxable year 2002 at Sunday worship services. In
view of the fact that petitioners attended services regularly and
that we believe the receipt is credible, we find that the receipt
is sufficient substantiation of petitioners’ charitable
contribution of $3,359.87. However, petitioners have not
testified as to or substantiated charitable contributions above
that amount. Thus, we conclude that petitioners are entitled to
a charitable contribution deduction of $3,3606 for the taxable
year 2002.
3. Medical and Dental Expenses
As previously stated, on their Schedule A for taxable year
2002, petitioners claimed a deduction for medical and dental
expenses incurred of $219 above the 7.5-percent floor.
Respondent disallowed the deduction in full. Respondent
determined that petitioners did not prove that the expenses were
6This amount is rounded to the nearest dollar.
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