-10- joint return. On these facts, we find petitioners jointly responsible for the claimed charitable contributions and attribute this item to both of them. We have considered all arguments made by petitioners for holdings contrary to those expressed herein and reject these arguments not discussed herein as irrelevant or without merit. Decision will be entered for respondent.Page: Previous 1 2 3 4 5 6 7 8 9 10Last modified: November 10, 2007