United States Tax Court.
Memorandum Findings of Fact and Opinion
HALL, Judge:
Respondent determined a $2,210.89 deficiency in petitioners' income tax for 1974. The sole issue for decision is whether petitioners are entitled to a deduction for contributions made to The Religious Society of Families.
Findings of Fact
Some of the facts have been stipulated by the parties and are found accordingly.
At the time...
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