Alfonso J. and Elena L. Diaz del Castillo - Page 1

                                 T.C. Memo. 2006-165                                  

                               UNITED STATES TAX COURT                                

              ALFONSO J. AND ELENA L. DIAZ DEL CASTILLO, Petitioners v.               
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 1514-05.              Filed August 14, 2006.                

               Alfonso J. and Elena L. Diaz Del Castillo, pro sese.                   
               Scott A. Hovey, for respondent.                                        

                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               GERBER, Judge:  Respondent determined a $2,327.40 deficiency           
          in petitioners’ 2001 Federal income tax.  Respondent’s                      
          determination was based on the disallowance of a deduction                  
          claimed on petitioners’ 2001 joint Federal income tax return for            
          an $8,448 charitable contribution carryover.  Petitioners                   
          contend, alternatively, that they are not liable for the                    

Page:   1  2  3  4  5  6  7  8  9  10  Next

Last modified: May 25, 2011