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related penalty under section 6662(a) in the amounts of $15,672
and $11,967, respectively.
The issues remaining for decision are:
(1) Is petitioner entitled for 1991 to a charitable con-
tribution deduction under section 170(a) for a flight helmet that
he donated to a museum during that year? We hold that he is
entitled to a deduction in the amount of $500.
(2) Is petitioner liable for 1991 for self-employment tax?
We hold that he is.
(3) Is petitioner liable for 1991 for the accuracy-related
penalty under section 6662(a)? We hold that he is.
FINDINGS OF FACT
Some of the facts have been stipulated and are so found.
Petitioner had a mailing address in Arcadia, California, at
the time the petition was filed.
At all relevant times, petitioner operated a sole proprie-
torship that engaged in the business of distributing plumbing
products.
In June 1977, in response to a newspaper advertisement by an
individual in Downey, California, petitioner purchased for $100
a high-altitude, full-pressure flight helmet made in 1959 that
was used by the U.S. Navy and that is known, and hereinafter
referred to, as a Mark IV helmet.
A Mark IV helmet is not a space helmet and was not at any
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