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BENDER v. COMMISSIONER

Docket No. 7792-74.

35 T.C.M. 718 (1976)

T.C. Memo. 1976-161

Henry G. Bender and Elizabeth Bender v. Commissioner.

United States Tax Court.

Filed May 24, 1976.

Attorney(s) appearing for the Case

Norman S. Carr, 500 First National Tower, Akron, Ohio, for the petitioners. John P. Graham, for the respondent.

Memorandum Findings of Fact and Opinion

QUEALY, Judge:

Respondent determined deficiencies in Federal income tax as follows:

  Taxable year                  Deficiency

     1970 ....................  $ 5,637.92
     1971 ....................   17,042.37

The only issue for decision is the amount allowable to petitioners as a charitable deduction under section 1701 with respect to three parcels of real...

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