LAWRENCE v. COMMISSIONER

Docket No. 29403-83.

53 T.C.M. 361 (1987)

T.C. Memo. 1987-138

Defields A. and Doris P. Lawrence v. Commissioner.

United States Tax Court.

Filed March 16, 1987.


Attorney(s) appearing for the Case

Defields A. Lawrence, pro se, Coatesville, Pa. David Kuchinos, for the respondent.


Memorandum Findings of Fact and Opinion

WHITAKER, Judge:

Respondent determined a deficiency in income tax liability of petitioners for the calendar year 1980 in the amount of $10,681 and an addition to tax under section 6653(a)1 of $534. The sole issue for decision is whether petitioners are entitled to a charitable contribution deduction equivalent to wages earned by each less withholding taxes which they alleged were contributed...

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