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PUSCH v. COMMISSIONER

Docket No. 6020-78.

44 T.C.M. 961 (1982)

T.C. Memo. 1982-492

Walter H. Pusch and Edith M. Pusch v. Commissioner.

United States Tax Court.

Filed August 25, 1982.

Attorney(s) appearing for the Case

Walter H. Pusch, pro se, Houston, Tex. Thomas G. Norman, for the respondent.

Memorandum Opinion

FEATHERSTON, Judge:

Respondent determined deficiencies in petitioners' Federal income tax for 1974 and 1975 in the respective amounts of $493.04 and $394. The issue for decision is whether petitioners are entitled to deductions for 1974 and 1975 under section 1701 for alleged contributions to an entity designated as "Church of the Tolerants."

At the time the petition was filed, petitioners were legal...

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