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BYRD v. COMMISSIONER

Docket No. 12928-83.

52 T.C.M. 220 (1986)

T.C. Memo. 1986-385

Herbert Byrd v. Commissioner.

United States Tax Court.

Filed August 19, 1986.

Attorney(s) appearing for the Case

Donald F. Van Cook, 1770 Deer Park Ave., Deer Park, N.Y., for the petitioner. David Goldberg, for the respondent.

Memorandum Findings of Fact and Opinion

JACOBS, Judge:

Respondent determined a deficiency in petitioner's 1981 Federal income tax in the amount of $6,507 and an addition to tax under section 6653(a)1 in the amount of $325.35. After concessions, the issues for decision are: (1) whether petitioner is entitled to a charitable contribution deduction in the amount of $13,977; (2) whether petitioner is entitled to dependency exemptions...

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