Memorandum Opinion
TURNER, Judge:
The respondent determined a deficiency in the petitioner's income tax for the calendar year 1945 in the amount of $2,741.90. The only issue is whether petitioner is entitled to a deduction of $3,878.89 as a charitable deduction within section 23 (o)(2) of the Internal Revenue Code. The facts have been stipulated and are found accordingly.
The petitioner is a resident of Palm Beach, Florida. She filed her 1945 return...
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