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MAYO v. COMMISSIONER

Docket No. 4616-69 SC.

30 T.C.M. 505 (1971)

T.C. Memo. 1971-118

Robert N. Mayo v. Commissioner.

United States Tax Court.

Filed May 24, 1971.

Attorney(s) appearing for the Case

Robert N. Mayo, pro se, Box 84, Aspen, Colo. Nicholas G. Stucky, for the respondent.

Memorandum Findings of Fact and Opinion

TANNENWALD, Judge:

Respondent determined a deficiency of $306.95 in petitioner's income taxes for the year 1967. Because of a concession by the petitioner, the sole issues for our determination are (1) the salvage value of certain rental property owned by the petitioner and (2) whether a contribution to an individual qualifies as a charitable contribution under section 170.1

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