WEAVER v. COMMISSIONER

Docket No. 13737-83.

50 T.C.M. 1020 (1985)

T.C. Memo. 1985-473

Duane M. and Priscilla P. Weaver v. Commissioner.

United States Tax Court.

Filed September 10, 1985.


Attorney(s) appearing for the Case

Frank L. Thiemonge, III, for the petitioners. Marsha Yowell, for the respondent.


Memorandum Findings of Fact and Opinion

WHITAKER, Judge:

Respondent determined a deficiency in petitioners' Federal income tax for the calendar year 1979 in the amount of $1,493.00 and an addition to tax pursuant to section 6653(a)1 in the amount of $74.65. The issues before us for consideration are:

(1) Whether petitioners received unreported income during 1979; (2) whether petitioners are entitled to a charitable...

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