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JONES v. COMMISSIONER

Docket No. 20253-04.

129 T.C. 146 (2007)

129 T.C. No. 16

SHERREL AND LESLIE STEPHEN JONES, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed November 1, 2007.

Attorney(s) appearing for the Case

Clarke Lewis Randall, for petitioners.

Elizabeth Downs, for respondent.

COHEN, Judge:

Respondent determined deficiencies of $3,675 and $11,109.99 in petitioners' Federal income tax for 2000 and 2001, respectively. Unless otherwise indicated, all section references are to the Internal Revenue Code in effect for the years in issue. The sole issue for decision is whether petitioners are entitled to charitable contribution deduction carryovers for 2000 and 2001 with respect to the 1997 donation of a collection of copies related to...

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