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AKERS v. COMMISSIONER

Docket No. 5033-79.

40 T.C.M. 1318 (1980)

T.C. Memo. 1980-411

Geoffrey Roy Akers and Eileen G. Akers v. Commissioner.

United States Tax Court.

Filed September 22, 1980.

Attorney(s) appearing for the Case

Geoffrey Roy Akers and Eileen G. Akers, pro se. Thomas C. Boscarino, for the respondent.

Memorandum Findings of Fact and Opinion

WILBUR, Judge:

Respondent determined a $3,964 deficiency in petitioners' 1975 Federal income tax, plus a $198 addition to the tax under section 6653(a).1 The only issues for our decision are: (1) whether petitioners made $12,000 in contributions to the First Church of Christ, Scientist, during 1975; (2) whether respondent properly imposed the negligence penalty, and (3) whether the statute...

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