STERRETT, Judge:
Respondent determined a deficiency in the income tax of the petitioner for the calendar year 1966 of $1,040.76. The sole issue for decision is whether respondent erred in disallowing a deduction of $5,396, which petitioner designated as a "Form 709" deduction, for gifts to petitioner's wife.
This case was tried with Prudencia P. Laque,
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