Memorandum Opinion
NIMS, Judge:
By notice of deficiency dated January 31, 1986, respondent determined a deficiency in petitioners' income tax for the taxable year 1983 in the amount of $1,029. Petitioners timely filed a petition in this Court opposing the deficiency. After concessions, the only issue for decision is whether petitioners are entitled to a charitable deduction in amounts in excess of those already allowed.
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