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SOMES v. COMMISSIONER

Docket No. 11672-84.

54 T.C.M. 72 (1987)

T.C. Memo. 1987-387

Richard Leo Somes and Anne Louise Somes v. Commissioner.

United States Tax Court.

Filed August 10, 1987.

Attorney(s) appearing for the Case

Richard Leo Somes, pro se. Gilbert T. Gembacz, for the respondent.

Memorandum Findings of Fact and Opinion

GERBER, Judge:

Respondent, by means of a January 31, 1984 statutory notice of deficiency, determined a $411 deficiency in petitioners' 1981 income tax and a $20.55 addition to tax under section 6653(a)(1),1 along with 50 percent of the interest on the $411 income tax deficiency under section 6653(a)(2). The sole adjustment and issue in this case concerns the disallowance of a $1,844 charitable...

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