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JACKSON v. COMMISSIONER

Docket No. 85735.

20 T.C.M. 1126 (1961)

T.C. Memo. 1961-227

Harvey K. Jackson and Lera C. Jackson v. Commissioner.

United States Tax Court.

Filed August 14, 1961.

Attorney(s) appearing for the Case

Harvey K. Jackson, pro se, 506 Georgia St., Amarillo, Tex. Richard F. McDivitt, Esq., and Allen T. Akin, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

SCOTT, Judge:

Respondent determined a deficiency in petitioner's income tax for the year 1957 in the amount of $478.01. Respondent in the notice of deficiency disallowed a portion of the deduction claimed by petitioners as charitable contributions and a portion of the deductions claimed as depreciation on an office building and an automobile. The parties have stipulated that "The petitioners concede the respondent...

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