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WILLIAMSON v. COMMISSIONER

Docket Nos. 10193-83, 10194-83, 10195-83.

49 T.C.M. 928 (1985)

T.C. Memo. 1985-106

Jerry R. Williamson and Sharon K. Williamson v. Commissioner.

United States Tax Court.

Filed March 7, 1985.

Attorney(s) appearing for the Case

Jerry R. Williamson, pro se P. O. Box 36622, Dallas, Tex. Deborah A. Butler, for the respondent.

Memorandum Findings of Fact and Opinion

KÖRNER, Judge:

Respondent determined deficiencies in the individual income taxes of petitioners for the calendar years 1979, 1980 and 1981 in the respective amounts of $5,835, $10,589.40 and $12,651.80. The sole issue which we must decide is the deductibility of certain amounts claimed by petitioners as charitable contributions in their joint returns, and disallowed by respondent under section 170.

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