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PUSCH v. COMMISSIONER

Docket No. 5127-77.

39 T.C.M. 838 (1980)

T.C. Memo. 1980-4

Walter H. and Edith M. Pusch v. Commissioner.

United States Tax Court.

Filed January 10, 1980.

Attorney(s) appearing for the Case

Walter H. Pusch, pro se, 6215 Fondren, Houston, Tex. Thomas G. Norman, for the respondent.

Memorandum Findings of Fact and Opinion

SCOTT, Judge:

Respondent determined deficiencies in petitioners' Federal income tax for the taxable year 1973 in the amount of $509.67. The issue for decision is whether petitioners are entitled to a deduction under section 170, I.R.C. 1954,1 for the value of three certificates of deposit which they transferred to the name of the Church of the Tolerants during the taxable year 1973.

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