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$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
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