Memorandum Findings of Fact and Opinion
FEATHERSTON, Judge:
Respondent determined a deficiency in the amount of $224 in petitioner's Federal income tax for 1974. The issues for decision are:
1. Whether petitioner is entitled to a deduction for charitable contributions in the amount of $590;
2. Whether petitioner is entitled to a deduction for casualty or theft loss in the amount of $728.78;
3. Whether petitioner is entitled to a deduction...
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