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GASTER v. COMMISSIONER

Docket No. 19454-82.

49 T.C.M. 38 (1984)

T.C. Memo. 1984-590

William L. Gaster and Edna E. Gaster v. Commissioner.

United States Tax Court.

Filed November 9, 1984.

Attorney(s) appearing for the Case

William L. Gaster, Hayes, Va., pro se. T. Keith Fogg, for the respondent.

Memorandum Findings of Fact and Opinion

PARKER, Judge:

By a statutory notice of deficiency dated May 4, 1982, respondent determined a deficiency in and addition to petitioners' 1980 Federal income tax as follows:

                  Section 6653(a)
  Deficiency          Addition1

   $2,102               $105

The issues for decision are (1) whether petitioners are entitled to a charitable contribution...

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