DROZ v. COMMISSIONER

Docket No. 25672-93.

71 T.C.M. 2204 (1996)

T.C. Memo. 1996-81

Martin H. Droz v. Commissioner.

United States Tax Court.

Filed February 26, 1996.


Attorney(s) appearing for the Case

Martin H. Droz, pro se. Glorianne Gooding-Jones, for the respondent.


MEMORANDUM FINDINGS OF FACT AND OPINION

CHIECHI, Judge:

Respondent determined a deficiency in petitioner's Federal income tax for 1991 in the amount of $69,952 and an addition to tax under section 6651(a)(1)1 and an accuracy-related penalty under section 6662(a) in the amounts of $15,672 and $11,967, respectively.

The issues remaining for decision are:

(1) Is petitioner entitled for 1991 to a charitable contribution...

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