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WEINER v. COMMISSIONER

Docket No. 7731-00.

83 T.C.M. 1874 (2002)

T.C. Memo. 2002-153

Gary L. Weiner v. Commissioner.

United States Tax Court.

Filed June 18, 2002.

Attorney(s) appearing for the Case

Steven R. Toscher, for the petitioner.

David Holtz, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

COLVIN, Judge:

Respondent determined deficiencies in petitioner's Federal income tax of $37,012 for 1997 and $33,373 for 1998.

Petitioner claimed charitable contribution deductions for his payment to the National Heritage Foundation (NHF) of $93,000 in 1997 and $93,000 in 1998, which NHF used to pay premiums on life insurance policies for the lives of petitioner's daughter and son-in-law. The insurance policies...

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