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KLEINMAN v. COMMISSIONER

Docket No. 10884-82.

48 T.C.M. 463 (1984)

T.C. Memo. 1984-347

Jan L. Kleinman and Jan H. Kleinman v. Commissioner.

United States Tax Court.

Filed July 10, 1984.

Attorney(s) appearing for the Case

Wayne A. Smith and Scott W. Gray, 3300 North Central Ave., Phoenix, Ariz., for the petitioners. Michael K. Phalin, for the respondent.

Memorandum Findings of Fact and Opinion

COHEN, Judge:

Respondent determined a deficiency of $23,808 in petitioners' Federal income taxes for 1978 and an addition to tax of $1,190 under section 6653(a).1 Matters in dispute are petitioners' entitlement to deductions for a charitable contribution of stock, for promotion and entertainment expense and for automobile expense, and the addition to tax.

Findings of Fact

...

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