Braun Michael and Twanda B. Cameron - Page 3

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               Respondent determined deficiencies in petitioners’ Federal             
          income taxes for the taxable years 1996 and 1997 of $11,032 and             
          $9,142, respectively.                                                       
               After concessions by the parties,1 the issues remaining for            
          decision are:  (1) Whether petitioners are entitled to charitable           
          contribution deductions claimed on Schedules A, Itemized                    
          Deductions, for the years in issue, and (2) whether the amount of           
          petitioners’ 1996 State income tax refund is includable as income           
          for the 1997 tax year.                                                      
               The stipulation of facts and the attached exhibits are                 
          incorporated herein by this reference.  At the time the petition            
          was filed, petitioners resided in Severn, Maryland.  Petitioners            
          are husband and wife.                                                       
               During 1996 and 1997 petitioners were actively involved with           
          the Boy Scouts of America, troop No. 524 (BSA 524), at the Shiloh           
          Baptist Church in Washington, D.C.  Twanda B. Cameron (Mrs.                 

               1    At trial, petitioners conceded respondent’s adjustment            
          of the $2,312 employee business expense deduction claimed on                
          their Schedule A, Itemized Deductions, for 1996.                            
               Respondent concedes that petitioners substantiated the                 
          following Schedule A deductions:                                            
          Deduction                        1996           1997                        
          State income tax             $6,612        $6,563                           
          Real estate tax               1,992         3,970                           
          Mortgage interest paid        11,243        23,176                          

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