Memorandum Findings of Fact and Opinion
DAWSON, Judge:
Respondent determined a deficiency of $307.48 in petitioner's Federal income tax for the year 1966.
Petitioner failed to assign error to respondent's disallowance of a deduction of $322.74 for real estate taxes which he paid on his mother's residence for 1966. Therefore, we treat the issue as not properly raised. Earl V. Perry [Dec. 20,473],
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