ARCENEAUX v. COMMISSIONER

Docket No. 8929-75.

36 T.C.M. 1461 (1977)

T.C. Memo. 1977-363

Henry L. Arceneaux, Jr., and Jimmie Ruth Arceneaux v. Commissioner.

United States Tax Court.

Filed October 13, 1977.


Attorney(s) appearing for the Case

R. Travis Douglas, One Shell Square, New Orleans, La., for the petitioners. Robert E. Glanville, for the respondent.


Memorandum Findings of Fact and Opinion

WILBUR, Judge:

Respondent determined a deficiency in petitioners' joint Federal income tax return for the calendar year 1972 in the amount of $183.68. As a result of concessions by the parties, the sole issue for decision is whether petitioners are entitled to a charitable contribution deduction under section 1701 for payments made to a qualified charitable organization, with respect to...

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