Memorandum Findings of Fact and Opinion
STERRETT, Judge:
Respondent determined a deficiency in petitioners' Federal income tax for the taxable year 1976 in the amount of $3,566.08. The issues are (1) whether the petitioners adequately substantiated their claimed contribution deductions; (2) if the claims were adequately substantiated, is the Church of the Brothers a separate and distinct entity from the Universal Life Church, Inc., of Modesto, California...
Let's get started
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.