Diane and Frank Burkley - Page 12




                                        - 11 -                                         
               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            







Page:  Previous  5  6  7  8  9  10  11  12  13  14  15  16  17  18  19  Next 

Last modified: March 27, 2008