1. Home
  2. Browse Decisions
  3. T.C.
  4. 74 T.C.
  5. 74 T.C. 955 (1980)
 

CONSIDINE v. COMMISSIONER

Docket No. 5508-74.

74 T.C. 955 (1980)

CHARLES RAY CONSIDINE AND THALIA KELLY CONSIDINE, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed August 4, 1980.

Attorney(s) appearing for the Case

William Lee McLane and Nola McLane, for the petitioners.

H. Steven New and Kevin M. Bagley, for the respondent.

DRENNEN, Judge:

Respondent determined a deficiency in petitioners' income tax for 1970 in the amount of $27,166. In making this determination, respondent concurrently disallowed petitioners' claim for refund for 1970 in the amount of $3,685.

Due to concessions by both parties,1 the only issue for our decision is whether petitioners are entitled to any charitable contribution deduction for the payment in 1970 of $20,000 to...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases