Court of Appeals for the Fifth Circuit March 29, 1965, 21268_1 (John Herbert Orr and Elizabeth G. Orr v. United States)

WISDOM, Circuit Judge:

The question this case presents is whether the taxpayer is entitled to a charitable deduction, under section 170 of the Code of 1954,

1

for part of the costs of operating his personal automobile and airplane used in connection with his volunteer services for the Methodist Church.

The facts are stipulated.