Memorandum Findings of Fact and Opinion
STERRETT, Judge:
By statutory notice dated April 14, 1980 respondent determined a deficiency in petitioners' Federal income tax for the taxable year 1976 in the amount of $1,537, and an addition to tax pursuant to section 6653(a), I.R.C. 1954, in the amount of $76.85. The issues for our decision are (1) whether petitioners are entitled to a deduction under section 170 for charitable contributions allegedly made to...
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