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STANTON v. COMMISSIONER

Docket No. 5795-77.

40 T.C.M. 885 (1980)

T.C. Memo. 1980-300

Charles E. Stanton v. Commissioner.

United States Tax Court.

Filed August 6, 1980.

Attorney(s) appearing for the Case

Joseph M. Montano, 1200 American National Bank Bldg., Denver, Colo., for the petitioner. John D. Moats, for the respondent.

Memorandum Findings of Fact and Opinion

IRWIN, Judge:

Respondent determined deficiencies in petitioner's income tax as follows:

   Year            Deficiency

   1973 ............ $ 98,221
   1974 ............  104,567
   1975 ............  124,146

These deficiencies result from the disallowance of carryovers of charitable deductions from a contribution made in 1970.

The only issue with which we are presented is the determination...

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