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CHAPMAN v. COMMISSIONER

Docket No. 6034-65.

48 T.C. 358 (1967)

VAUGHN V. CHAPMAN AND MILDRED E. CHAPMAN, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed June 21, 1967.

Attorney(s) appearing for the Case

W. Ewart G. Suffel, for the petitioners.

Harold E. Patterson, for the respondent.

FAY, Judge:

Respondent determined a deficiency in petitioners' Federal income tax for the taxable year 1961 in the amount of $413.24.

The issues for determination are (1) whether contributions made by petitioners to the Missionary Dentist, Inc. (a.k.a. Worldwide Dental Health Service), were made to a church, educational organization, or a hospital within the meaning of section 170(b)(1)(A) of the Internal Revenue Code of 19541

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