RIEMERS v. COMMISSIONER

Docket No. 7212-80.

42 T.C.M. 838 (1981)

T.C. Memo. 1981-456

Roland Clifford Riemers and Eudora A. Riemers v. Commissioner.

United States Tax Court.

Filed August 24, 1981.


Attorney(s) appearing for the Case

Roland Clifford Riemers, pro se, East Grand Forks, Minn. Barbara A. Olsen, for the respondent.


Memorandum Findings of Fact and Opinion

STERRETT, Judge:

By statutory notice dated April 14, 1980 respondent determined a deficiency in petitioners' Federal income tax for the taxable year 1976 in the amount of $1,537, and an addition to tax pursuant to section 6653(a), I.R.C. 1954, in the amount of $76.85. The issues for our decision are (1) whether petitioners are entitled to a deduction under section 170 for charitable contributions allegedly made to...

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