T.C. Memo. 2000-118
UNITED STATES TAX COURT
MICHAEL AND MARLA SKLAR, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 1556-97. Filed April 5, 2000.
Michael Sklar, pro se.
Mark A. Weiner, for respondent.
MEMORANDUM OPINION
NAMEROFF, Special Trial Judge: Respondent determined a
deficiency in petitioners’ Federal income tax for the taxable
year 1994 of $3,696 plus an addition to tax under section
6651(a)(1)1 of $408.20. In the notice of deficiency, respondent
disallowed petitioners’ claimed charitable contribution
deductions of $13,240. The explanation in the notice of
1 All section references are to the Internal Revenue Code
in effect for the year at issue.
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