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LESSLIE v. COMMISSIONER

Docket No. 802-76.

36 T.C.M. 495 (1977)

T.C. Memo. 1977-111

Thomas E. Lesslie and Mary Parks S. Lesslie v. Commissioner.

United States Tax Court.

Filed April 14, 1977.

Attorney(s) appearing for the Case

Thomas E. Lesslie, pro se. William S. Patterson, for the respondent.

Memorandum Findings of Fact and Opinion

FEATHERSTON, Judge:

Respondent determined a deficiency of $95 in petitioners' Federal income tax for 1972. The issue is whether petitioners in that year made a nondeductible $500 gift to an individual or a deductible contribution in that amount to a missionary organization operated by the Presbyterian Church.

Findings of Fact

Petitioners Thomas E. Lesslie and Mary Parks S. Lesslie, husband and wife...

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