OPINION
IRWIN, Judge:
Respondent assessed a deficiency in petitioners' income tax for the 1964 in the amount of $511.65. Since petitioners did not raise any issue as to respondent's disallowance of a casualty loss in their petition and expressly conceded it at the trial, the only issue presented is whether their payments in 1964 of $1,526 to the Sisters of Divine Providence as tuition payments for their five children qualifies as a deductible charitable...
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