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records petitioners submitted consist primarily of illegible
receipts for personal items. The proof petitioners provided is
not sufficient to support petitioners’ claimed deduction for
contributions to their children’s school. We conclude that
petitioners are not entitled to deduct any amount for
contributions of property to the school.
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