This proceeding was brought for a redetermination of a deficiency of $6,057.22 in income and victory tax for the taxable year January 1, 1943, to January 8, 1943. The Current Tax Payment Act makes the calendar year 1942 pertinent. Petitioners claim an overpayment of $22.04.
The primary question presented is whether respondent erred in disallowing the deduction for the year 1942 of two charitable contributions made by checks dated December 30, 1942, which were not...
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