PATTERSON v. COMMISSIONER

Docket No. 10085-84.

53 T.C.M. 847 (1987)

T.C. Memo. 1987-252

James F. and Betty Patterson v. Commissioner.

United States Tax Court.

Filed May 14, 1987.


Attorney(s) appearing for the Case

David Vandergriff, P.O. Box 1832, Fort Smith, Ark., for the petitioners. Alvin O. Ohm, for the respondent.


Memorandum Findings of Fact and Opinion

JACOBS, Judge:

Respondent determined a deficiency in petitioners' 1980 Federal income tax in the amount of $1,072. After concession, the issues for decision are whether petitioners are entitled to claimed charitable deductions for: (1) the payment of various expenses incurred by James F. Patterson in sponsoring and coaching Patterson's Patriots, a girls' amateur softball...

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