United States Tax Court June 10, 2002, No. 6628-00 (Addis v. Comm'r)

Colvin, Judge:

Respondent determined deficiencies in petitioners’ Federal income tax of $13,062 for 1997 and $12,960 for 1998.

Petitioners claimed charitable contribution deductions for their payment to the National Heritage Foundation (NHF) of $36,285 in 1997 and $36,000 in 1998, which NHF used to pay premiums on a life insurance policy for the life of petitioner Cindi Addis (Mrs. Addis).