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DONELAN v. COMMISSIONER

Docket No. 1846-70SC

30 T.C.M. 278 (1971)

T.C. Memo. 1971-66

Cornelius A. Donelan, Jr., and Jeanette F. T. Donelan v. Commissioner.

United States Tax Court.

Filed April 12, 1971.

Attorney(s) appearing for the Case

Cornelius A. Donelan, Jr., pro se, 7490 S. W. 112th St., Miami, Fla. W. Reeder Glass, for the respondent.

Memorandum Findings of Fact and Opinion

STERRETT, Judge:

Respondent determined a deficiency of $295.55 in petitioners' income tax for the taxable year 1967. There are two issues for decision. The first is whether petitioners are entitled to deductions under section 1701 for charitable contributions in excess of $95.00. The second question is whether petitioners are entitled to deduct from their 1967 income the amount of $241...

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