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TATE v. COMMISSIONER

Docket No. 7043-70.

59 T.C. 543 (1973)

GREY B. (MILLER) TATE, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed January 11, 1973.

Attorney(s) appearing for the Case

Samuel G. Brundage, for the petitioner.

John E. White, for the respondent.

FEATHERSTON, Judge:

Respondent determined a deficiency in petitioner's Federal income tax for 1967 in the amount of $216.99. The only issue presented for decision is whether petitioner may deduct as a charitable contribution under section 1701 certain expenses incurred in connection with her minor son's visit to Europe.

FINDINGS OF FACT

Grey B. (Miller) Tate (hereinafter...

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