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HEARDE v. COMMISSIONER

Docket No. 7085-65.

27 T.C.M. 386 (1968)

T.C. Memo. 1968-78

Oscar Hearde and Esther Hearde v. Commissioner.

United States Tax Court.

Filed April 30, 1968.

Attorney(s) appearing for the Case

Oscar Hearde, pro se, 4229 10th Ave., Seattle, Wash. Stephen E. Silver, for the respondent.

Memorandum Findings of Fact and Opinion

FAY, Judge:

Respondent determined deficiencies in petitioners' income taxes as follows:

  Taxable Year         Deficiency

     1962 ...........    $181.08
     1963 ...........     199.47
     1964 ...........     172.93

The issue for decision is whether petitioners are entitled, pursuant to section 170,1 to deduct certain amounts as charitable contributions...

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