LONDEN v. COMMISSIONER

Docket Nos. 2142-62, 3089-63.

45 T.C. 106 (1965)

JACK WINSTON LONDEN AND DORIS M. LONDEN, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed October 22, 1965.


Attorney(s) appearing for the Case

Gene F. Reardon, for the petitioners.

Arthur B. Bleecher, for the respondent.


TANNENWALD, Judge:1

Respondent determined deficiencies of $1,769.20 and $1,434.70 in petitioners' income tax for 1958 and 1959, respectively. Initially there were two issues in this case: (1) The deductibility of certain charitable contributions and (2) the correct salvage value of an automobile for purposes of determining depreciation thereon. The respondent has acceded to petitioners'...

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