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SMITH v. COMMISSIONER

Docket No. 3803-72.

60 T.C. 988 (1973)

TRAVIS SMITH AND ESTHER J. SMITH, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed September 26, 1973.

Attorney(s) appearing for the Case

John A. Nehrer, for the petitioners.

John P. Graham, for the respondent.

FEATHERSTON, Judge:

Respondent determined deficiencies in petitioners' Federal income taxes for 1967 and 1968 in the respective amounts of $713.81 and $608.39. The issue is whether out-of-pocket expenses incurred by petitioners, while doing evangelistic work in Canada in 1967 and 1968 on behalf of their church and religious faith, are allowable as charitable contribution deductions under section 170.1

FINDINGS OF FACT<...

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