DURDEN v. COMMISSIONER OF INTERNAL REVENUE

Docket No. 17441-09.

T.C. Memo. 2012-140

DAVID P. DURDEN AND VERONDA L. DURDEN, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Tax Court.

Filed May 17, 2012.


Attorney(s) appearing for the Case

David P. Durden and Veronda L. Durden , pro se.

Brock E. Whalen , for respondent.


MEMORANDUM OPINION

COHEN, Judge.

Respondent determined a deficiency of $7,552 and an accuracy-related penalty of $1,510.40 with respect to the 2007 jointly filed income tax return of petitioners. After concessions, including respondent's concession of the accuracy-related penalty, the issue for decision is whether petitioners are entitled to a deduction for charitable contributions of more than $250 made to their church. This issue is before the Court on...

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