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ROONEY v. COMMISSIONER

Docket No. 8947-79.

40 T.C.M. 740 (1980)

T.C. Memo. 1980-269

James H. Rooney v. Commissioner.

United States Tax Court.

Filed July 23, 1980.

Attorney(s) appearing for the Case

Marc J. Winter, for the respondent.

Memorandum Opinion

RAUM, Judge:

The Commissioner determined an $80 deficiency in petitioner's 1976 income tax. The deficiency was based upon several adjustments, only one of which was put in issue in the petition filed with this Court, namely, the disallowance of deductions for charitable contributions in the aggregate amount of $312. The return had claimed a total of $572 in charitable contributions, of which the Commissioner allowed $260. He disallowed...

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