LINGENFELDER v. COMMISSIONER

Docket No. 91508.

38 T.C. 44 (1962)

KENNETH LINGENFELDER AND BARBARA R. LINGENFELDER, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed April 10, 1962.


Attorney(s) appearing for the Case

Kenneth Lingenfelder, pro se.

Robert L. Gnaizda, Esq., for the respondent.


The Commissioner determined a deficiency in the petitioners' income tax for the calendar year 1959 in the amount of $253.20. The sole issue for decision is whether the petitioners are entitled to charitable deductions claimed on their return for contributions to religious organizations.

FINDINGS OF FACT.

The petitioners are husband and wife. They filed their joint Federal income tax return for the calendar year 1959 with the district director of internal...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases