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PEEK v. COMMISSIONER

Docket No. 10650-78.

73 T.C. 912 (1980)

JOSEPH T. PEEK, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed February 26, 1980.

Attorney(s) appearing for the Case

Joseph T. Peek, pro se.

Marion Westen, for the respondent.

OPINION

IRWIN, Judge:

This case is presently before the Court on respondent's motion for summary judgment under Rule 121, Tax Court Rules of Practice and Procedure.

Respondent determined a deficiency of $1,385.15 in petitioner's Federal income tax. The sole issue presented for decision is whether the petitioner is entitled to a charitable deduction in 1974 for an amount paid to a charitable trust which was not

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