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TERRIBILE v. COMMISSIONER

Docket No. 15115-79.

42 T.C.M. 336 (1981)

T.C. Memo. 1981-351

Daniel & Alvina Terribile v. Commissioner.

United States Tax Court.

Filed July 6, 1981.

Attorney(s) appearing for the Case

Daniel Terribile, pro se, Mt. Vernon, N.Y. Alan I. Appel, for the respondent.

Memorandum Findings of Fact and Opinion

FORRESTER, Judge:

Respondent has determined a deficiency in petitioners' Federal income tax for 1976 in the amount of $573. The sole issue for decision is whether petitioners are entitled to any deductions for charitable contributions, medical expenses, and interest expenses for 1976.

Findings of Fact

Some of the facts have been stipulated and are so found.

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