This proceeding involves a deficiency in income tax determined by the Commissioner for the year 1941 in the amount of $5,691.90. The petitioners claim an overpayment of $115.71 and allege they are entitled to a refund in that amount. The case is submitted on a stipulation of facts and documentary evidence submitted at the hearing.
The question involved is whether the entire amount paid or permanently set aside for charitable purposes is deductible in computing the...
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