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We first consider petitioners’ cash contributions. They
were able to substantiate all cash contributions except $232.
They failed to introduce any receipts or canceled checks for the
remaining $232 cash contributions they claim they made in 2003.
Petitioners are therefore not entitled to deduct the additional
$232 for cash contributions.
We next turn to petitioners’ contributions of property.
Petitioners introduced receipts indicating they donated clothing
and other miscellaneous goods eight times in 2003. These
receipts do not list the specific items contributed and simply
note that petitioners donated a certain number of bags.
Petitioners also introduced a worksheet they prepared when
preparing their tax return that purports to list and value more
specifically the items petitioners contributed. Mr. Soholt
testified that petitioners estimated the value of the clothing
they donated at one-half the original cost but also admitted he
did not think used clothing was worth half as much as it was
worth new. Petitioners did not introduce any evidence supporting
their estimated value or regarding the quality of the donated
items that would permit us to estimate its value.
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 values. Petitioners
are therefore not entitled to deduct any additional amount for
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Last modified: November 10, 2007