MANSON v. COMMISSIONER

Docket No. 6062-78.

40 T.C.M. 972 (1980)

T.C. Memo. 1980-315

Carl A. and Janice Manson v. Commissioner.

United States Tax Court.

Filed August 13, 1980.


Attorney(s) appearing for the Case

Jerome F. Farrell, P.O. Box 2303, Springfield, Mass., for the petitioners. Charles W. Maurer, Jr., for the respondent.


Memorandum Findings of Fact and Opinion

RAUM, Judge:

The Commissioner determined a deficiency of $3,784.94 in petitioners' 1974 income tax. After concessions, the only issue for decision is whether petitioners, husband and wife, are entitled to deductions for charitable contributions purportedly made to the "Church of Eternal Hope" of Springfield, Massachusetts, of which Mr. Manson was the "minister."

Findings of Fact

Some of the facts...

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