This proceeding involves a deficiency determined by respondent in income tax of petitioner for the calendar year 1948 in the amount of $712.80.
Of the three assignments of error contained in the petition two have been settled by stipulation of the parties. The sole issue remaining for our consideration is whether a contribution made by petitioner during the taxable year to Eagle Dock Foundation, Inc., constitutes a proper deduction from her gross income under section...
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