The respondent determined a deficiency in income tax for the year 1943, in the amount of $1,166.73, of which $1,074.73 is now in dispute. The principal issue is whether he properly disallowed deductions claimed by petitioner as charitable contributions under section 23 (o) with respect to a transaction whereby petitioner in 1942 turned over without consideration a house owned by her in Manchester, New Hampshire, to the American National Red Cross to be held by it until termination...
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