SAVIGNANO v. COMMISSIONER

Docket No. 7124-77.

38 T.C.M. 1 (1979)

T.C. Memo. 1979-1

Victor Louis Savignano v. Commissioner.

United States Tax Court.

Filed January 2, 1979.


Attorney(s) appearing for the Case

Victor Louis Savignano, pro se, 5092 La Dorna St., San Diego, Cal., James D. Vandever, for the respondent.


Memorandum Findings of Fact and Opinion

FEATHERSTON, Judge:

Respondent determined a deficiency in the amount of $224 in petitioner's Federal income tax for 1974. The issues for decision are:

1. Whether petitioner is entitled to a deduction for charitable contributions in the amount of $590;

2. Whether petitioner is entitled to a deduction for casualty or theft loss in the amount of $728.78;

3. Whether petitioner is entitled to a deduction...

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