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STEPHENS v. COMMISSIONER

Docket No. 14361-95.

73 T.C.M. 2700 (1997)

T.C. Memo. 1997-204

Melrel L. Stephens v. Commissioner.

United States Tax Court.

Filed May 5, 1997.

Attorney(s) appearing for the Case

Marc A. Zimmerman, Garden Grove, Calif., for the petitioner. Roger P. Law, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

LARO, Judge:

Melrel L. Stephens petitioned the Court to redetermine respondent's determination of a $44,221 deficiency in her 1993 Federal income tax and an $8,844 penalty under section 6662(a). Respondent reflected her determination in a notice of deficiency issued to petitioner on June 13, 1995.

We must decide the following issues with respect to 1993:

1. Whether petitioner may deduct charitable contributions...

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