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SUMMERS v. COMMISSIONER

Docket No. 4426-73.

33 T.C.M. 695 (1974)

T.C. Memo. 1974-162

James Summers v. Commissioner.

United States Tax Court.

Filed June 24, 1974.

Attorney(s) appearing for the Case

James Summers, pro se, 8555 Birwood, Detroit, Mich. Thomas Ascher, for the respondent.

Memorandum Findings of Fact and Opinion

SCOTT, Judge:

Respondent determined a deficiency in petitioner's Federal income tax for the calendar year 1969 in the amount of $1,361.43, and an addition to tax under section 6653(a), I.R.C. 1954,1 in the amount of $68.07.

The issues for decision are:

(1) Whether petitioner is entitled to deduct as charitable contributions...

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