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DAY v. COMMISSIONER

Docket No. 11335-79.

49 T.C.M. 1555 (1985)

T.C. Memo. 1985-251

Robert V. and Pamela H. Day v. Commissioner.

United States Tax Court.

Filed May 28, 1985.

Attorney(s) appearing for the Case

Robert V. Day and Pamela H. Day, pro se. Thomas C. Morrison, for the respondent.

Memorandum Findings of Fact and Opinion

CHABOT, Judge:

Respondent determined deficiencies in Federal individual income tax and in excise tax under section 4973(a)1 against petitioners for 1976 in the amounts of $488 and $90, respectively. After concessions by petitioners, the issues for decision2 are as follows:

(1) Whether petitioners are entitled to deduct a $1,500 contribution petitioner...

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