TAYLOR v. COMMISSIONER

Docket No. 14614-84.

50 T.C.M. 313 (1985)

T.C. Memo. 1985-323

Hattie M. (Britt) Taylor v. Commissioner.

United States Tax Court.

Filed July 2, 1985.


Attorney(s) appearing for the Case

Hattie M. (Britt) Taylor, pro se, Mitchellville, Md. Warren P. Simonsen, for the respondent.


Memorandum Findings of Fact and Opinion

WRIGHT, Judge:

Respondent determined a deficiency in petitioner's 1981 Federal income tax of $5,274. Respondent further determined additions to tax of $263.70 under section 6653(a)(1),1 and an amount to be determined under section 6653(a)(2).2

The issues to be decided are (1) whether petitioner is entitled to a deduction of $13,588.50 for contributions...

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