TAYLOR v. COMMISSIONER

Docket No. 14021-98.

79 T.C.M. 1364 (2000)

T.C. Memo. 2000-17

Jack Lane Taylor v. Commissioner.

United States Tax Court.

Filed January 18, 2000.


Attorney(s) appearing for the Case

Jack Lane Taylor, pro se. Russell D. Pinkerton, for the respondent.


MEMORANDUM FINDINGS OF FACT AND OPINION

ARMEN, Special Trial Judge:

Respondent determined a deficiency in petitioner's Federal income tax for the taxable year 1996 in the amount of $1,298. The issue for decision is whether petitioner is entitled to a deduction for a charitable contribution under section 170.1 We hold that he is not.

FINDINGS OF FACT

Some of the facts have been stipulated, and they are so found...

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