What the hunter claimed as a deduction was clearly illegal.  Fair market
value is often far less than cost or replacement cost.  It has been the
amount allowed  for charitable donations for as long as I can remember.

Unless the taxpayer can prove that similar trophies are bought and sold by
others for the amount he deducted, he is up a creek.  And its his
responsibility to prove it.  All the IRS has to do is say they are worth
much less and he has to prove them wrong.

The rules and reporting requirements for non-cash donations have really
tightened up over the last seven or eight years.  Not a good place to cheat
and hope no one notices.

Jo  (CPA)