CARPENTER v. COMMISSIONER

Docket No. 10595-78.

42 T.C.M. 1227 (1981)

T.C. Memo. 1981-551

Hillary M. Carpenter and Violet L. Carpenter v. Commissioner.

United States Tax Court.

Filed September 28, 1981.


Attorney(s) appearing for the Case

Hillary M. Carpenter, pro se. Marshall W. Taylor, for the respondent.


Memorandum Findings of Fact and Opinion

GOFFE, Judge:

The Commissioner determined a deficiency in income tax against petitioners in the amount of $4,191. The issues for decision are whether petitioners are entitled to a loss deduction of $7,000 and whether they are entitled to deductions for certain charitable contributions.

Findings of Fact

Some of the facts have been stipulated. The stipulation of facts and attached exhibit are incorporated...

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