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PETROVSKY v. COMMISSIONER

Docket No. 6767-75.

35 T.C.M. 1323 (1976)

T.C. Memo. 1976-296

Seymour Petrovsky and Bernice Petrovsky v. Commissioner.

United States Tax Court.

Filed September 21, 1976.

Attorney(s) appearing for the Case

Seymour Petrovsky, pro se, 214 E. Cactus Wren Drive, Phoenix, Ariz. Richard A. Jones, for the respondent.

Memorandum Findings of Fact and Opinion

FEATHERSTON, Judge:

Respondent determined a deficiency of $5,000 in petitioners' Federal income tax for 1972. The only issue presented for decision is whether petitioners have shown that they are entitled to a deduction under section 170(a)1 for a charitable contribution of a series of 35-mm film slides to the Louisiana State University Foundation.

Findings of Fact

Petitioners...

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