Bradley v. Comr., T.C. Sum. Op. 2011-120

(petitioner not entitled to charitable deduction for $660 expenditure to rent bus for use of non-profit cheerleading team; petitioner failed to substantiate contribution by producing written acknowledgement from donee as required by Treas. Reg. Sec. 1.170A-13(f)(10); money order receipt insufficient to substantiate contribution of more than $250).