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BERNARDEAU v. COMMISSIONER

Docket No. 2025-80.

42 T.C.M. 1370 (1981)

T.C. Memo. 1981-584

Camille M. and Shizuko Bernardeau v. Commissioner.

United States Tax Court.

Filed October 7, 1981.

Attorney(s) appearing for the Case

Camille M. Bernardeau, pro se, Anaheim, Calif. J. Robert Cuatto, for the respondent.

Memorandum Findings of Fact and Opinion

PARKER, Judge:

Respondent determined a deficiency of $2,413 in petitioners' 1976 Federal income tax. The sole issue for decision is whether petitioners are entitled to a deduction for charitable contributions under section 170.1

Findings of Fact

Some of the facts have been stipulated. The stipulation of facts and the exhibits attached thereto are incorporated herein by...

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