1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 45 T.C.M.
  5. 45 T.C.M. 153 (1982)
 

MUSTAIN v. COMMISSIONER

Docket No. 15350-80.

45 T.C.M. 153 (1982)

T.C. Memo. 1982-670

Jerry L. Mustain and Lynda J. Mustain v. Commissioner.

United States Tax Court.

Filed November 22, 1982.

Attorney(s) appearing for the Case

Joe A. Izen, Jr., for the petitioners. David W. Johnson, for the respondent.

Memorandum Findings of Fact and Opinion

FEATHERSTON, Judge:

Respondent determined a deficiency in the amount of $3,511 in petitioners' Federal income tax for 1978 and an addition to tax in the amount of $175.55 under section 6653(a).1 The issues for decision are as follows:

1. Whether petitioners are entitled to charitable contribution deductions pursuant to section 170 for donations allegedly made to the Universal Church...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases