Memorandum Opinion
TIETJENS, Judge:
The Commissioner determined a deficiency in income tax for the year 1953 in the amount of $639.31.
The petitioners filed a joint income tax return for 1953 with the collector of internal revenue for the 12th district of New York. On the return they claimed the following itemized deductions:
Contributions ................ $495.00 Interest ..................... 406.77 Taxes ..................
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