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COBB v. COMMISSIONER

Docket No. 6797-79.

77 T.C. 1096 (1981)

EARLE E. COBB AND JANE M. COBB, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed November 12, 1981.

Attorney(s) appearing for the Case

Earle E. Cobb, Jr., pro se.

David W. Johnson, for the respondent.

SIMPSON, Judge:

The Commissioner determined deficiencies in the petitioners' Federal income taxes of $1,850.54 for 1975 and $795.58 for 1976. Also, for 1975, he determined an addition to tax under section 6653(a) of the Internal Revenue Code of 19541 of $92.53. After concessions by the petitioners, the issues for decision are: (1) Whether in 1975 the petitioners made a deductible contribution...

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