Memorandum Findings of Fact and Opinion.
ATKINS, Judge:
The respondent determined a deficiency in income tax for the taxable year 1965 in the amount of $143.13. The petitioner alleges error in the respondent's determination disallowing a deduction of $726.90 claimed as a charitable contribution. With respect to this issue, the petitioner contends that he has met the requirements of the Internal Revenue Code of 1954, and also questions the constitutionality...
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