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Petitioner also claimed an itemized deduction for charitable
contributions of property other than money of $1,841. See sec.
1.170A-13(b), Income Tax Regs. To substantiate the deduction,
petitioner introduced into evidence receipts allegedly issued by
the Purple Heart Service Foundation (the foundation), indicating
petitioner donated various items of furniture to the foundation
during 2002. While the receipts indicate various contribution
dates in 2002, the form for the receipts indicates a form
revision date of February 2004. Petitioner explained that she
lost the original receipts in the basement flood, and she went
back to the foundation to obtain new receipts. Petitioner
testified that she told someone at the foundation what she
donated, and the person at the foundation filled in the receipts
according to what petitioner said. Petitioner could not explain
how she determined the dates of contribution shown on the
receipts and even testified that some of the donations were made
in 2001. We do not find the receipts to be reliable, as the
person at the foundation simply put down the items petitioner
told him to and the dates bear no relationship to when the
alleged contributions were made. See sec. 1.170A-13(b)(1) and
(2), Income Tax Regs. We hold that petitioner is not entitled to
an itemized deduction for charitable contributions of property
other than money.
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