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ROSENTHAL v. COMMISSIONER

Docket No. 3151-79.

44 T.C.M. 316 (1982)

T.C. Memo. 1982-369

Lester Rosenthal and Edythe Rosenthal v. Commissioner.

United States Tax Court.

Filed June 29, 1982.

Attorney(s) appearing for the Case

Lester Rosenthal, pro se. W. Robert Abramitis, for the respondent.

Memorandum Findings of Fact and Opinion

SCOTT, Judge:

Respondent determined deficiencies in petitioners' Federal income tax for the calendar years 1975 and 1976 in the amounts of $19,097 and $7,926, respectively, and additions to tax under section 6653(a)1 in the respective amounts of $955 and $396. The issues for decision are:

(1) Whether petitioners have shown that they are entitled to deductions for contributions in...

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