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SUMMERS v. COMMISSIONER

Docket No. 5895-69 SC.

30 T.C.M. 58 (1971)

T.C. Memo. 1971-11

James Summers v. Commissioner.

United States Tax Court.

Filed January 18, 1971.

Attorney(s) appearing for the Case

James Summers, pro se, 8555 Birwood, Detroit, Mich., Robert T. Hollohan, for the respondent.

Memorandum Findings of Fact and Opinion

FEATHERSTON, Judge:

Respondent determined a deficiency in petitioner's income tax for 1967 in the amount of $476.15. Three issues are presented for decision:

(1) Whether respondent erred in reducing the amount of a deduction allowable for charitable contributions from $1,084.96 to $721;

(2) Whether respondent erred in disallowing deductions for amounts...

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