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PASQUALINI v. COMMISSIONER

Docket Nos. 45377-86, 45507-86, 45508-86, 46096-86, 46466-86, 48955-86, 48956-86, 24165-87, 32279-87, 37626-87, 39093-87, 39094-87, 39095-87, 39096-87, 39535-87, 39541-87, 39603-87, 39604-87, 8692-89, 8702-89, 9332-89, 9391-89, 9394-89, 26140-89, 18463-90, 2011-91.

68 T.C.M. 89 (1994)

T.C. Memo. 1994-323

Anthony J. and Jacqueline O. Pasqualini, et al. v. Commissioner.

United States Tax Court.

Filed July 18, 1994.

Attorney(s) appearing for the Case

Thaddeus A. Oberc, 67 Evergreen Place, E. Orange, N.J., Harvey R. Poe, Gerald S. Rotunda, Robert J. Alter, Herbert L. Zuckerman, and Richard J. Sapinski, for the petitioners. William S. Garofalo and Brendan G. King, for the respondent.

Memorandum Findings of Fact and Opinion

COLVIN, Judge:

Petitioners in these consolidated cases claimed charitable contribution deductions for the donation of a total of 180,000 Christmas cards to Catholic Charities. Respondent disallowed the deductions and determined income tax deficiencies, with additions to tax and increased interest, as reflected in the appendix, infra. After concessions, the issues for decision are:

(1) Whether the Christmas...

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