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MORALES-CABAN v. COMMISSIONER

Docket No. 8671-91.

66 T.C.M. 995 (1993)

T.C. Memo. 1993-466

Alex A. Morales-Caban and Calvi E. Pabon-Nadal v. Commissioner.

United States Tax Court.

Filed October 5, 1993.

Attorney(s) appearing for the Case

Alex A. Morales-Caban and Calvi E. Pabon-Nadal, pro se. Harris L. Bonnette, Jr., for the respondent.

Memorandum Opinion

PATE, Special Trial Judge:

This case was assigned pursuant to the provisions of section 7443A(b)(3) and Rules 180, 181, and 182.1

Respondent determined deficiencies in petitioners' 1987 and 1988 Federal income taxes of $3,623 and $2,637, respectively. After concessions by both parties, the sole issue for our decision is whether petitioners may deduct contributions that each of them made to their respective...

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