LEVINE v. COMMISSIONER

Docket No. 6521-84.

54 T.C.M. 209 (1987)

T.C. Memo. 1987-413

Leona Levine and Samuel M. Levine v. Commissioner.

United States Tax Court.

Filed August 24, 1987.


Attorney(s) appearing for the Case

Samuel M. Levine, Oceanside, N.Y., pro se. Jody Tancer, for the respondent.


Memorandum Findings of Fact and Opinion

WRIGHT, Judge:

Respondent determined a deficiency in petitioners' 1981 Federal income tax in the amount of $4,669. The issues presented for consideration are: (1) whether a charitable contribution deduction of $7,000 is available for the value of petitioners' services to Health Advocates, Inc., Plus Group Homes, Inc., and the New York State Council of Organizations for the Handicapped or, alternatively, whether petitioners...

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