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SCHILBERG v. COMMISSIONER

Docket No. 11930-80.

44 T.C.M. 148 (1982)

T.C. Memo. 1982-336

Barry R. Schilberg v. Commissioner.

United States Tax Court.

Filed June 16, 1982.

Attorney(s) appearing for the Case

Barry R. Schilberg, pro se, Pasadena, Calif. Michele D. Palmer, for the respondent.

Memorandum Findings of Fact and Opinion

FEATHERSTON, Judge:

Respondent determined a deficiency in the amount of $748 in petitioner's Federal income tax for 1976 together with an addition to tax in the amount of $37 under section 6653(a).1 Two issues are presented for decision:

1. Whether petitioner is entitled to a deduction for 1976 under section 170(a) and (c) in the amount of $3,142 for a purported contribution to...

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