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SMITH v. COMMISSIONER

Docket No. 28047-81.

51 T.C.M. 1114 (1986)

T.C. Memo. 1986-224

C.H. Smith v. Commissioner.

United States Tax Court.

Filed June 4, 1986.

Attorney(s) appearing for the Case

Leslie Shields, for the petitioner. Cynthia M. Odle-Schlechty, for the respondent.

Memorandum Opinion

WILBUR, Judge:

Respondent determined a deficiency of $49,596.72 in petitioner's Federal income taxes for 1977. The issue for decision is whether petitioner's contribution of property to the Oliver Springs Lions Club and Sight and Hearing Center, Inc. entitles him to claim a deduction under section 170.1

This case has been submitted fully stipulated pursuant to Rule 122(a).2

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