Memorandum Opinion
RAUM, Judge:
The Commissioner determined a $478.39 deficiency in petitioner's 1972 income tax. Apart from a $32 disallowance in respect of a medical and dental expense deduction which turned merely upon a matter of computation, the deficiency was attributable to three adjustments involving disallowance of deductions of $800 for moving expense, $800 for contributions, and $2,138 for casualty loss.
1. Moving expense. Petitioners...
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