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The aforementioned section 6001 frames our analysis with
respect to this issue. Mrs. Burkley admitted that they
maintained no receipts for any of the $25,000 claimed in medical
and dental expenses. Mrs. Burkley admitted that they had no
records or receipts for many of the expenses claimed on Schedule
A, including all of the taxes listed, unreimbursed business
expenses, job expenses, or miscellaneous deductions claimed.
With respect to the $18,000 claimed for cash or check gifts
made to a charity, petitioners did provide respondent with an
unsigned receipt for contributions they purportedly made to
Screaming Eagle M.B. Church at 1820 West 59th Street, Chicago,
Illinois. The receipt included a breakdown of the $18,000
claimed by petitioners by specific categories such as “tithing”
and “Sunday School”, etc. Ms. Dominque Hall is named as the
secretary/treasurer of the church on this receipt.
On the basis of our examination of the unsigned receipt and
after careful reading of the transcript of the proceeding, we
have grave doubts as to the trustworthiness of the receipt and
are not convinced that petitioners gave a total of $18,000 to
Screaming Eagle M.B. Church in 2002 or that the church did, in
fact, exist at the address listed on the receipt provided, if it
did exist at all.
As to the $500 noncash gift, Mr. Ingram testified that this
was the value of clothing and goods donated to the Salvation Army
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