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BOGAARDS v. COMMISSIONER

Docket No. 7970-79.

42 T.C.M. 1177 (1981)

T.C. Memo. 1981-540

Willem Frederik Bogaards and Ina Johanna Bogaards v. Commissioner.

United States Tax Court.

Filed September 24, 1981.

Attorney(s) appearing for the Case

Willem Frederik Bogaards and Ina Johanna Bogaards, pro se. Marilyn Ames, for the respondent.

Memorandum Opinion

TIETJENS, Judge:

Respondent determined a deficiency in the petitioners' income tax for 1975 in the amount of $420 and also imposed an excise tax under section 4973, I.R.C. 1954,1 in the amount of $90.

The case was submitted fully stipulated under Rule 122, Tax Court Rules of Practice and Procedure.

The questions presented are (1) whether petitioners may deduct a $1,500 contribution to an individual...

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