WINTERS v. COMMISSIONER

Docket No. 5902-70 SC.

30 T.C.M. 1238 (1971)

T.C. Memo. 1971-290

John H. and Josephine Winters v. Commissioner.

United States Tax Court.

Filed November 16, 1971.


Attorney(s) appearing for the Case

John H. Winters, pro se, 455 Lebanon St., Wychoff, N. J. Thomas S. Carles, for the respondent.


Memorandum Findings of Fact and Opinion

SACKS, Commissioner:

Respondent determined a deficiency in petitioners' joint Federal income tax for the taxable year 1968 in the amount of $709.96. The sole issue is whether the amount of $2,064 paid by petitioners to an education fund established and maintained by their church and used to support schools in which their children were enrolled is deductible from gross income for 1968 as a charitable contribution pursuant...

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