Memorandum Findings of Fact and Opinion
STERRETT, Judge:
Respondent determined a deficiency in the income tax of the petitioner for the calendar year 1966 of $550.74. The sole issue for decision is whether respondent erred in disallowing a deduction of $3,238, which petitioner designated as a "Form 709" deduction, for gifts to petitioner's husband.
This case was tried with Harold W. Laque [Dec. 29,937],
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