Michael and Marla Sklar - Page 1

          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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