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BARNES v. COMMISSIONER

Dkt. No. 8025-06.

93 T.C.M. 1310 (2007)

T.C. Memo. 2007-141

Kim H. Barnes v. Commissioner.

United States Tax Court.

June 4, 2007.

Attorney(s) appearing for the Case

Kim H. Barnes, pro se.

Melinda K. Fisher, for respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

HAINES, Judge.

Respondent determined a deficiency in petitioner's 2002 Federal income tax of $1,953.1 The issues for decision are: (1) Whether petitioner is entitled to an itemized deduction for charitable contributions of money; (2) whether petitioner is entitled to an itemized deduction for charitable contributions of property other than money; and (3) whether petitioner is entitled to...

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