GOLDSTEIN v. COMMISSIONER

Docket No. 18699-84.

89 T.C. 535 (1987)

JOEL H. GOLDSTEIN AND ELAINE P. GOLDSTEIN, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed September 14, 1987.


Attorney(s) appearing for the Case

Stanley L. Drexler, Benjamin Spitzer, and Kathryn A. Reeves, for the petitioners.

Michael J. Cooper, for the respondent.


HAMBLEN, Judge:

The Commissioner determined a deficiency in Federal income tax for petitioners' taxable year ended December 31, 1980, in the amount of $4,943, and an addition to tax for negligence pursuant to section 6653(a)1 in the amount of $247. The issues this Court must decide are (1) whether petitioners made a charitable contribution to Temple Sinai during their 1980 taxable year and, if so, (2) what is the fair market value...

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