Respondent determined a deficiency in the income tax of petitioners in the amount of $88 for the year 1958.
The sole issue is whether the respondent erred in determining that $400 out of $1,075 paid by petitioners to the Society for Christian Instruction in 1958 was not deductible as a charitable contribution under section 170 of the Internal Revenue Code of 1954.
FINDINGS OF FACT.
Some of the facts are stipulated, and, as stipulated, they are incorporated...
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