Christiana Stamoulis - Page 3

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          Tax Court Rules of Practice and Procedure.  The decision to be              
          entered is not reviewable by any other court, and this opinion              
          should not be cited as authority.                                           
               Petitioner, whose adjusted gross income for 2002 was less              
          than $115,000, claimed a $55,764 charitable contribution                    
          deduction on her 2002 Federal income tax return.  As a result of            
          the disallowance of that deduction, respondent determined a                 
          $14,6491 deficiency in petitioner’s 2002 Federal income tax and             
          imposed a $2,930 accuracy-related penalty pursuant to section               
               The issues in dispute are as follows:  (1) Whether                     
          petitioner is entitled to a charitable contribution deduction in            
          excess of the amount now allowed by respondent and (2) whether              
          the underpayment of tax required to be shown on petitioner’s 2002           
          Federal income tax return is due to negligence or intentional               
          disregard of rules or regulations.                                          
               Some of the facts have been stipulated and are so found.  At           
          the time the petition was filed, petitioner resided in New York,            
          New York.                                                                   

          1  Dollar amounts are rounded.                                              

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Last modified: May 25, 2011