SCHWENDEMAN v. COMMISSIONER

Dkt. No. 20028-05.

94 T.C.M. 174 (2007)

T.C. Memo. 2007-227

Charles Roy Schwendeman and Cindy L. Butler v. Commissioner.

United States Tax Court.

August 14, 2007.


Attorney(s) appearing for the Case

Charles Roy Schwendeman and Cindy L. Butler, pro sese.

Tamara L. Kotzker and Patricia A. Komor, for respondent.


MEMORANDUM FINDINGS OF FACT AND OPINION

LARO, Judge.

Petitioners petitioned the Court to redetermine respondent's determination of a $3,672 deficiency in their 2002 Federal income tax. We decide whether petitioners substantiated $13,590 of charitable contributions claimed as deductions on their 2002 Federal income tax return. We hold they did not. Cindy L. Butler (Butler) also requests relief from joint and several liability under section 6015(b), (c), or...

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