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HALL v. COMMISSIONER

Docket No. 11869-80.

44 T.C.M. 151 (1982)

T.C. Memo. 1982-337

William R. and Lorna E. Hall v. Commissioner.

United States Tax Court.

Filed June 16, 1982.

Attorney(s) appearing for the Case

William R. Hall, pro se, Glendale, Calif. Michele D. Palmer, for the respondent.

Memorandum Findings of Fact and Opinion

FEATHERSTON, Judge:

Respondent determined a deficiency in the amount of $1,273 in petitioners' Federal income tax for 1976, together with an addition to tax under section 6653(a)1 in the amount of $64. Two issues are presented for decision:

1. Whether petitioners are entitled under section 170(a) and (c) to a deduction for 1976 in the amount of $3,917 for a purported contribution...

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