Betty Kendrix - Page 3

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                                  FINDINGS OF FACT                                    
               Some facts are stipulated and are so found.  The stipulation           
          of facts, with accompanying exhibits, is incorporated herein by             
          this reference.                                                             
               At the time the petition was filed, petitioner resided in              
          Los Angeles, California.                                                    
          Petitioner’s Returns and Supporting Documentation                           
               2000                                                                   
               Petitioner filed an Internal Revenue Service (IRS) Form                
          1040, U.S. Individual Income Tax Return, for 2000 (the 2000 filed           
          return).  On line 15 of Schedule A, Itemized Deductions, to that            
          return she claimed a $12,000 charitable contribution deduction              
          for “[g]ifts by cash or check” (the cash contributions).                    
               During respondent’s audit of petitioner’s 2000 and 2001                
          filed returns (the audit), petitioner submitted to the examining            
          agent an IRS Form 1040X, Amended U.S. Individual Income Tax                 
          Return, for 2000 (the 2000 amended return), which stated that the           
          Schedule A contribution described in the 2000 filed return “was             
          incorrectly written as a cash contribution.”  On line 16 of the             
          Schedule A attached to the 2000 amended return, petitioner                  
          claimed a $12,000 charitable contribution deduction for gifts               
          “[o]ther than by cash or check” (the noncash contributions).                









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