Charles Roy Schwendeman and Cindy L. Butler - Page 1

                                 T.C. Memo. 2007-227                                  

                               UNITED STATES TAX COURT                                

             CHARLES ROY SCHWENDEMAN AND CINDY L. BUTLER, Petitioners v.              
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

          Docket No. 20028-05.             Filed August 14, 2007.                     

               Charles Roy Schwendeman and Cindy L. Butler, pro sese.                 
               Tamara L. Kotzker and Patricia A. Komor, for respondent.               

                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               LARO, Judge:  Petitioners petitioned the Court to                      
          redetermine respondent’s determination of a $3,672 deficiency in            
          their 2002 Federal income tax.  We decide whether petitioners               
          substantiated $13,590 of charitable contributions claimed as                
          deductions on their 2002 Federal income tax return.  We hold they           

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Last modified: November 10, 2007