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SMITH v. COMMISSIONER

Docket No. 1486-75.

36 T.C.M. 566 (1977)

T.C. Memo. 1977-132

Morris R. and Mary C. Smith, Jr. v. Commissioner.

United States Tax Court.

Filed May 4, 1977.

Attorney(s) appearing for the Case

Morris R. Smith, Jr., pro se, 1800 Patton Drive, Odessa, Tex. John W. Dierker, for the respondent.

Memorandum Findings of Fact and Opinion

WILES, Judge:

Respondent determined a deficiency of $65.28 in petitioners' 1972 income tax. At issue is the amount of petitioners' charitable contributions for 1972.

Findings of Fact

Petitioners lived in Odessa, Texas, when they filed their 1972 income tax return and when they filed their petition in this case.

Petitioners deducted $554 on their return as a contribution to the Odessa Christian...

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