Respondent determined an income tax deficiency of $3,420.25 against petitioner for the year 1940. Petitioner claimed an overpayment. The only adjustment now contested is respondent's disallowance of a deduction for a contribution of $7,260 to the Lowell Observatory at Flagstaff, Arizona, claimed under section 23 (o) (2) of the Internal Revenue Code. A second issue raised in the pleadings, relating to certain dividend income, has been disposed of by agreement of the parties...
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