JUDGE v. COMMISSIONER

Docket No. 6515-74.

35 T.C.M. 1264 (1976)

T.C. Memo. 1976-283

D. Joseph Judge and Rita Judge v. Commissioner.

United States Tax Court.

Filed September 7, 1976.


Attorney(s) appearing for the Case

D.H. Markstein, Jr., 512 Massey Bldg., Birmingham, Ala., for the petitioners. Roy S. Fischbeck, for the respondent.


Memorandum Findings of Fact and Opinion

SCOTT, Judge:

Respondent determined deficiencies in petitioners' Federal income tax for the calendar years 1969 and 1970 in the amounts of $13,721.54 and $13,585.65, respectively.

Some of the issues raised by the pleadings and at the trial have been disposed of by the parties, leaving for decision the following:

(1) Whether petitioners are entitled to charitable contributions deductions claimed on the...

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