Memorandum Findings of Fact and Opinion
STERRETT, Judge:
In his notice of deficiency dated April 8, 1982, respondent determined a deficiency of $6,501 in petitioners' 1978 Federal income tax and an addition to tax of $325.05 pursuant to section 6653(a)(1), I. R. C. 1954.
The issues to be decided are: (1) whether petitioners are entitled to a deduction for certain charitable contributions that they claimed on their 1978 return, and (2) whether petitioners...
Let's get started
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.
