BOTWINICK v. COMMISSIONER

Docket No. 6217-84.

50 T.C.M. 1161 (1985)

T.C. Memo. 1985-501.

Michael and Jane Botwinick v. Commissioner.

United States Tax Court.

Filed September 24, 1985.


Attorney(s) appearing for the Case

Peter R. Stromer, for the petitioners. Lynn L. Casimir, for the respondent.


Memorandum Findings of Fact and Opinion

SWIFT, Judge:

In a statutory notice of deficiency dated January 24, 1984, respondent determined a deficiency in petitioners' Federal income tax liability for 1981 in the amount of $4,498. After concessions, the remaining issues concern whether petitioners may deduct charitable contributions allegedly made to a charter organization of the Universal Life Church and to other organizations, and whether damages should be...

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