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NELSON v. COMMISSIONER

Docket No. 10510-82.

49 T.C.M. 799 (1985)

T.C. Memo. 1985-81

Clifford A. and Dorothy M. Nelson v. Commissioner.

United States Tax Court.

Filed February 25, 1985.

Attorney(s) appearing for the Case

Clifford A. Nelson and Dorothy M. Nelson, pro se, San Clemente, Calif. Carolyn Bechman, for the respondent.

Memorandum Findings of Fact and Opinion

JACOBS, Judge:

Respondent determined a deficiency in petitioners' Federal income tax for the year 1978 of $4,775 and an addition to tax under section 6653(a) of $239.

After concessions, the issues for decision are: (1) whether petitioners are entitled to charitable contribution deductions; and (2) whether petitioners are liable for the addition to tax due to negligence.

Findings of Fact

Some...

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