1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 31 T.C.M.
  5. 31 T.C.M. 1 (1972)
 

COULTAS v. COMMISSIONER

Docket No. 7707-70 SC.

31 T.C.M. 1 (1972)

T.C. Memo. 1972-1

Reginald Hess Coultas v. Commissioner.

United States Tax Court.

Filed January 4, 1972.

Attorney(s) appearing for the Case

Reginald Hess Coultas, pro se, 3004A Sacramento St., San Francisco, Calif. Lawrence G. Becker, for the respondent.

Memorandum Findings of Fact and Opinion

INGOLIA, Commissioner:

Respondent determined a deficiency in the petitioner's Federal income tax for 1968 in the amount of $487.08. Concessions having been made, the only issue for decision is whether charitable contributions of $440 are deductible by the petitioner under section 170 (a)(1).1

Findings of Fact

The petitioner, Reginald Hess Coultas, was a legal resident...

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