ODD v. COMMISSIONER

Docket Nos. 15728-82, 5520-83.

47 T.C.M. 1483 (1984)

T.C. Memo. 1984-180

Russell M. Odd and Joann Odd v. Commissioner.

United States Tax Court.

Filed April 10, 1984.


Attorney(s) appearing for the Case

Russell M. Odd and Joann Odd, pro se. James A. Nelson, for the respondent.


Memorandum Findings of Fact and Opinion

FEATHERSTON, Judge:

This is another case in which taxpayers have claimed deductions for alleged contributions to the Universal Life Church and the Internal Revenue Service has disallowed the deductions and determined deficiencies and additions to tax. The determined deficiencies and additions to tax here in dispute are as follows:

                                  Sec. 6653(a),
                       ...

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