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PRYOR v. COMMISSIONER

Docket No. 13177-84.

50 T.C.M. 1093 (1985)

T.C. Memo. 1985-489

Peter J. Pryor and Barbara J. Pryor v. Commissioner.

United States Tax Court.

Filed September 19, 1985.

Attorney(s) appearing for the Case

Peter and Barbara Pryor, pro se, Denver, Colo. Cynthia J. Olson, for the respondent.

Memorandum Findings of Fact and Opinion

HAMBLEN, Judge:

Respondent determined a deficiency and an addition to tax as to petitioners' 1980 joint Federal income tax as follows:

                         Addition to tax
Deficiency                Sec. 6653(a)1
 $4,327.00                   $216.00

The issues for decision are (1) whether petitioners are entitled to a charitable deduction under section 170(a...

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