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KELLMAN v. COMMISSIONER

Docket No. 9314-79.

42 T.C.M. 1508 (1981)

T.C. Memo. 1981-615

Daniel M. Kellman v. Commissioner.

United States Tax Court.

Filed October 22, 1981.

Attorney(s) appearing for the Case

Daniel M. Kellman, pro se. Wayne R. Appleman, for the respondent.

Memorandum Findings of Fact and Opinion

IRWIN, Judge:

Respondent determined a deficiency of $297 in petitioner's Federal income tax for 1976. After concessions by respondent, the issues remaining for our decisions are (1) whether petitioner is entitled to a deduction for charitable contributions under section 1701 and (2) whether petitioner has substantiated certain amounts claimed...

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