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KLAPPENBACH v. COMMISSIONER

Docket No. 13023-78.

52 T.C.M. 437 (1986)

T.C. Memo. 1986-427

Ernest S. Klappenbach and Janet M. Klappenbach v. Commissioner.

United States Tax Court.

Filed September 11, 1986.

Attorney(s) appearing for the Case

Ernest S. Klappenbach, pro se. Osmun R. Latrobe, for the respondent.

Memorandum Findings of Fact and Opinion

SHIELDS, Judge:

Respondent determined a deficiency of $2,008.08 in petitioners' income tax for 1972. The sole issue for decision is whether petitioners are entitled to a charitable contribution deduction under section 1701 for a payment made to a retirement home.

Findings of Fact

Some of the facts have been stipulated and...

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