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CRANLEY v. COMMISSIONER

Docket No. 75035.

20 T.C.M. 20 (1961)

T.C. Memo. 1961-4

John Joseph Cranley, Jr., and Helen Theresa Cranley v. Commissioner.

United States Tax Court.

Filed January 18, 1961.

Attorney(s) appearing for the Case

William R. Seaman, Esq., Union Central Bldg., Cincinnati, Ohio, for the petitioners. Donald P. Krainess, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

FISHER, Judge:

Respondent determined a deficiency in petitioners' income tax in the amount of $2,621.97 for the year 1955. The only issue which requires our consideration is whether contributions made by petitioner to the Cranley Research Foundation are allowable as charitable deductions for the year 1955 under the provisions of section 170(a)(1) and 170(c)(2)(B) and (C) of the Code of 1954.

Findings of Fact...

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