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D'AMATO v. COMMISSIONER

Docket No. 245-75.

35 T.C.M. 356 (1976)

T.C. Memo. 1976-83

John G. and Constance L. D'Amato v. Commissioner.

United States Tax Court.

Filed March 17, 1976.

Attorney(s) appearing for the Case

John G. D'Amato, pro se, 350 Goldsmith Road, Pittsburgh, Pa. Stephen R. Takeuchi, for the respondent.

Memorandum Findings of Fact and Opinion

DRENNEN, Judge:

Respondent determined a deficiency of $1,981.12 in petitioners' income tax for the year 1973 and an addition to tax under section 6653(a), I.R.C. 1954,1 of $99.05. We must decide whether respondent correctly disallowed a $10,000 deduction claimed by petitioners as a charitable contribution; and if so, whether the resulting deficiency was due to negligence or intentional...

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