Neal v. Commissioner

CHARLES NEAL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Neal v. Commissioner

Docket No. 30146-86.

United States Tax Court

T.C. Memo 1988-141; 1988 Tax Ct. Memo LEXIS 169; 55 T.C.M. (CCH) 532; T.C.M. (RIA) 88141;

April 5, 1988.

Charles Neal, pro se.

Nancy Chassman Rothbaum, for the respondent.

COHEN

MEMORANDUM FINDINGS OF FACT AND OPINION

COHEN, Judge: Respondent determined a deficiency of $ 2,264 in petitioner's Federal income taxes for 1983. The issue for determination is whether petitioner is entitled to certain charitable contributions deductions.

FINDINGS OF FACT

Some of the facts…