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facts and circumstances of the particular case and further
provides factors to consider in making this determination,
including: (1) Whether the writing that evidences the
contribution was written contemporaneously and (2) whether the
taxpayer keeps regular records of the contributions.4
Petitioner testified that his cash contributions to the
church consisted of money that he gave to his mother who, in
turn, gave that money to the church. Petitioner produced no
canceled checks or receipts of his cash contributions. The only
records petitioner provided were the lists, which were created by
his accountant, showing weekly payments to the church. These
lists were not prepared contemporaneously with the alleged
contributions. Petitioner provided no testimony or documentation
regarding his deductions for noncash contributions.
We find that petitioner failed to provide reliable evidence
of his purported contributions and failed to meet his burden of
proof. We hold that respondent’s determinations disallowing
petitioner’s claimed charitable contribution deductions are
sustained.
To reflect the foregoing,
Decision will be entered
for respondent.
4 Sec. 1.170A-13(b)(2)(i), Income Tax Regs., provides that
the reliability rules for records of money contributions also
apply to records of property contributions.
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Last modified: May 25, 2011