United States Tax Court.
Memorandum Findings of Fact and Opinion
WILES, Judge:
Respondent determined a $1,565 deficiency in petitioner's 1978 Federal income tax. After concessions, the issue for decision is whether petitioner is entitled to charitable contribution deductions in excess of the amount allowed by respondent.
Findings of Fact
Some of the facts have been stipulated and are found accordingly.
Petitioner resided in...
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