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