- 24 - petitioners have not substantiated to which charities they donated property or the value of that property. 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.Page: Previous 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24Last modified: November 10, 2007