Memorandum Findings of Fact and Opinion
TIETJENS, Judge:
The Commissioner determined a deficiency in income tax for the taxable year 1967 in the amount of $424.68.
The petitioners are husband and wife. They filed a joint return for the year 1967 with the district director of internal revenue at Omaha, Nebraska, in which city they resided at the time the petition herein was filed.
In their return a deduction for charitable contributions was...
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