Debo Joel Ogungbade - Page 6

                                        - 5 -                                         
          $212, respectively.  Petitioner produced a similar document                 
          titled “AMORC Statement” dated March 15, 2002, which also                   
          reflects that his AMORC membership was paid up to the end of                
          August 2002.  The latter statement shows quarterly and annual               
          membership rates of $61 and $215, respectively.  Petitioner                 
          testified that these rates represent dues that he paid to the               
          Rosicrucian Order AMORC and that the Order is “more or less a               
          philosophical organization.  Religion, yes.”  Petitioner also               
          testified that he made the payments listed on the statements, but           
          he could not recall when or, more specifically, in which year               
          they were made.  Since both of the introduced statements indicate           
          payments of dues to the Rosicrucian Order through August 2002 and           
          the first statement is dated September 12, 2001, it would appear            
          that the dues were paid in 2001.                                            
               Petitioner also offered a checking account statement and two           
          canceled checks; one payable to “H. Spencer Lewis Chapter” for              
          $120 and the other payable to “PSE&G” for $23.43.  Petitioner               
          claimed that the statement and checks represented payments made             
          to a local temple.                                                          
               Petitioner offered no other evidence to support the $2,606             
          in charitable contributions that he deducted.  We find that                 
          petitioner failed to produce reliable evidence of his purported             
          contributions or to meet his burden of proof.  We hold that                 







Page:  Previous  1  2  3  4  5  6  7  8  9  10  11  Next

Last modified: May 25, 2011