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ADDIS v. COMMISSIONER

Docket No. 6628-00.

118 T.C. 528 (2002)

118 T.C. No. 32

CHARLES H. ADDIS AND CINDI ADDIS, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed June 10, 2002.

Attorney(s) appearing for the Case

Steven Toscher and Michel R. Stein, for petitioners.

Lorraine Wu, for respondent.

COLVIN, Judge:

Respondent determined deficiencies in petitioners' Federal income tax of $13,062 for 1997 and $12,960 for 1998.

Petitioners claimed charitable contribution deductions for their payment to the National Heritage Foundation (NHF) of $36,285 in 1997 and $36,000 in 1998, which NHF used to pay premiums on a life insurance policy for the life of petitioner Cindi Addis (Mrs. Addis). The insurance policy...

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