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DeNICOLA v. COMMISSIONER

Docket No. 9001-84.

48 T.C.M. 1065 (1984)

T.C. Memo. 1984-479

Michael DeNicola and Jeanne DeNicola v. Commissioner.

United States Tax Court.

Filed September 10, 1984.

Attorney(s) appearing for the Case

Peter R. Stromer, for the petitioners. Richard G. Convicer, for the respondent.

Memorandum Opinion

CANTREL, Special Trial Judge:

This case is before the Court on petitioners' Motion to Withdraw Petition Without Prejudice filed on August 20, 1984.1

Respondent issued a notice of deficiency to petitioners on March 8, 1984 for taxable calendar year 1980. The deficiency determined by respondent was based on the disallowance of a charitable contribution deduction which petitioners claim for contributions...

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