MULRONEY, Judge:
Respondent determined a deficiency in petitioners' 1961 income tax in the amount of $793.39.
The issues are whether petitioners are entitled to a deduction of $1,500 as a charitable contribution which consisted of bound copies of medical journals Douglas Goldman, who will be referred to as petitioner, contributed to a hospital, and whether they are entitled to a deduction of $71 as charitable contributions for various amounts petitioner...
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