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ETHERIDGE v. COMMISSIONER

Docket No. 1027-76.

36 T.C.M. 724 (1977)

T.C. Memo. 1977-175

Charles L. and Billie W. Etheridge v. Commissioner.

United States Tax Court.

Filed June 8, 1977.

Attorney(s) appearing for the Case

Charles L. Etheridge and Billie W. Etheridge, pro se, 1200 Galloway Dr., El Paso, Tex. Harold Friedman for the respondent.

Memorandum Findings of Fact and Opinion

FEATHERSTON, Judge:

Respondent determined the following deficiencies in petitioners' Federal income taxes:

  1972 ..............  $1,537.61
  1973 ..............  $1,446.43

The only issue for decision is whether petitioners are entitled to deduct as a charitable contribution under section 170,1 amounts representing the value of personal services they rendered to...

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