The Commissioner determined a deficiency of $161.25 in petitioners' income tax for the year ended December 31, 1959. The sole question presented is whether $375 paid by petitioners in 1959, was paid to a charitable organization and was therefore deductible under section 170 of the 1954 Code as a charitable contribution.
FINDINGS OF FACT
Benedict and Adele W. Ginsberg, husband and wife, residing in Larchmont, N.Y., filed a joint Federal income tax return...
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