1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 47 T.C.M.
  5. 47 T.C.M. 860 (1984)
 

POLDRUGOVAZ v. COMMISSIONER

Docket No. 25913-81.

47 T.C.M. 860 (1984)

T.C. Memo. 1984-15

Phil Poldrugovaz and Madeline Poldrugovaz v. Commissioner.

United States Tax Court.

Filed January 10, 1984.

Attorney(s) appearing for the Case

Chester Kosarek and James V. Tamburro, for the petitioners. Richard J. Sapinski, for the respondent.

Memorandum Findings of Fact and Opinion

KÖRNER, Judge:

Respondent determined a deficiency of $6,332 in petitioners' 1979 Federal income taxes. By an amended answer, respondent asserted that petitioners are liable for an addition to tax pursuant to section 6653(a)1 in the amount of $316.60. After concessions by the parties, the issues remaining for decision are as follows: (1) Whether petitioners are entitled to a charitable...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases