LOCKWOOD v. COMMISSIONER

Docket No. 4693-69 SC.

29 T.C.M. 618 (1970)

T.C. Memo. 1970-141

John O. and Eleanor B. Lockwood v. Commissioner.

United States Tax Court.

Filed June 8, 1970.


Attorney(s) appearing for the Case

John O. Lockwood, pro se, 148 W. Spruce St., San Diego, Calif. Andrew H. Weinstein, for the respondent.


Memorandum Findings of Fact and Opinion

DAWSON, Judge:

Respondent determined a deficiency of $507.20 in petitioners' Federal income tax for the year 1966. After certain concessions, the only issues remaining for decision are (1) whether petitioners are entitled to deduct expenditures of $1,568.65 as their ordinary and necessary business expenses; (2) whether they are entitled to a deduction for certain charitable contributions in excess of that allowed by...

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