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SEDER v. COMMISSIONER

Docket No. 3053-71.

60 T.C. 49 (1973)

SEYMOUR SEDER AND FRANCES SEDER, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed April 5, 1973.

Attorney(s) appearing for the Case

Carolyn J. Brown, for the petitioners.

Lewis M. Porter, Jr., for the respondent.

OPINION

SIMPSON, Judge:

The respondent determined a deficiency of $2,558.99 in the petitioners' 1968 Federal income tax. The only issue for decision is whether a deduction is allowable for the contribution of an income interest to charity.

All of the facts have been stipulated, and those facts are so found.

The petitioners, Seymour Seder and Frances Seder, are husband and wife and maintained...

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