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to the receipt himself. Petitioners did not introduce any
evidence indicating the specific items petitioners contributed,
the estimated value of the items, or the quality of the items.
While we are convinced that petitioners donated some items
to Goodwill in 2003, petitioners have failed to provide any
evidence of the items they donated or their estimated values.
Petitioners are therefore not entitled to deduct any amount for
contributions of property to Goodwill Industries in 2003.
Finally, petitioners claim they donated some property to
their childrens’ school in 2003. Petitioners’ tax return for
2003 does not indicate what amount petitioners deducted for
property they donated to their childrens’ school. Petitioners
submitted various receipts indicating the purchase of items such
as ice cream, Baggies, and peanut butter. Mr. Farran testified
that the donations were made for items used at least partly by
petitioners’ children, such as ice cream for their daughter’s
school birthday celebration. These amounts are nondeductible
personal expenditures. Further, petitioners have failed to
substantiate adequately these claimed donations. Petitioners
introduced a letter from the elementary school indicating that
petitioners donated some items to their children’s classrooms.
Dollar values of the items donated are not provided in the
letter, and the letter is dated September 2006, not
contemporaneously with the contributions. Moreover, the other
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