Memorandum Findings of Fact and Opinion
SCOTT, Judge:
Respondent determined deficiencies in petitioners' Federal income tax for the calendar years 1969 and 1970 in the amounts of $13,721.54 and $13,585.65, respectively.
Some of the issues raised by the pleadings and at the trial have been disposed of by the parties, leaving for decision the following:
(1) Whether petitioners are entitled to charitable contributions deductions claimed on the...
Let's get started

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.