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WARD v. COMMISSIONER

Docket No. 17421-83.

62 T.C.M. 59 (1991)

T.C. Memo. 1991-298

Arthur D. Ward and Mitsuko F. Ward v. Commissioner.

United States Tax Court.

Filed July 3, 1991.

Attorney(s) appearing for the Case

Arthur D. Ward, pro se.

Willie Fortenberry, for the respondent.

Memorandum Findings of Fact and Opinion

PARR, Judge.

Respondent determined a $5,035 deficiency and a $2,517.50 addition to tax for civil fraud under section 6653(b) for the taxable year 1979.1 * Respondent also seeks a penalty under section 6673.

At trial petitioners conceded they are not entitled to deduct $20,373.29 as a contribution to their local chapter of the Universal Life Church. The...

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