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MUNSON v. COMMISSIONER

Docket No. 7201-78.

39 T.C.M. 1101 (1980)

T.C. Memo. 1980-52

Ralph E. and Darlene G. Munson v. Commissioner.

United States Tax Court.

Filed February 27, 1980.

Attorney(s) appearing for the Case

Ralph E. Munson, pro se, 1155 Crane St., Menlo Park, Calif. Peter Bakutes, for the respondent.

Memorandum Findings of Fact and Opinion

QUEALY, Judge:

Respondent determined a deficiency in the amount of $5,799 in petitioners' Federal income tax for the taxable year 1974. The issues for our determination are:

(1) Whether petitioners are entitled to deductions for charitable contributions under section 1701 totaling $1,575 for the donation of a 1962 Buick and for the donation of a medical library.

(2) Whether...

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