T.C. Memo. 2002-153
UNITED STATES TAX COURT
GARY L. WEINER, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 7731-00. Filed June 18, 2002.
Steven R. Toscher, for petitioner.
David Holtz, for 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
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