FISHER, Judge:
Respondent determined a deficiency in income tax of petitioners for the taxable year 1950 in the amount of $1,037.96.
The sole contested issue is whether or not petitioners are entitled to deduct membership assessments paid in 1950 to the Atlanta Retail Liquor Association, the focal point being whether petitioners have met the burden of proving that no substantial part of the activities of said association was carrying on propaganda,...
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