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PETERS v. COMMISSIONER

Docket No. 9252-74.

35 T.C.M. 770 (1976)

T.C. Memo. 1976-170

Charles M. Peters and Sharon J. Peters v. Commissioner.

United States Tax Court.

Filed May 27, 1976.

Attorney(s) appearing for the Case

Charles W. Peters, pro se, 218 N. Kalamazoo Ave., Marshall, Mich. Ronald T. Murphy, for the respondent.

Memorandum Findings of Fact and Opinion

TANNENWALD, Judge:

Respondent determined a deficiency in petitioners' Federal income tax for 1972 in the amount of $637. Petitioners have conceded certain adjustments, leaving for our consideration only the question of whether they were entitled to deduct as a charitable contribution the fair rental value of certain premises which Charles W. Peters and his law partner allowed...

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