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service. We are convinced that petitioners attended the church
and donated money, and we find the amounts that petitioners
claimed to be credible. We conclude that petitioners are
entitled to deduct $111 of cash charitable contributions.
We next turn to petitioners’ contributions of property.
Petitioners introduced four Goodwill donation receipts to support
their claimed deduction. The receipts do not list the specific
items petitioners contributed and simply note that petitioners
donated a certain number of bags. Petitioners also introduced a
document that purports to list and value more specifically the
items petitioners contributed. This document indicates that
petitioners placed a value of $215 on the property they donated.
Petitioners did not introduce any evidence supporting their
estimated value or regarding the quality of the donated items.
While we are convinced that petitioners donated property to
charity in 2003, petitioners have failed to provide any reliable
evidence of the items they donated or their estimated values.
Petitioners are therefore not entitled to deduct any amount for
charitable contributions of property.
To reflect the foregoing and the concessions of the parties,
Decision will be entered
under Rule 155.
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Last modified: November 10, 2007