TACHA, Circuit Judge.
Thomas and Betty Christiansen appeal a final order of the United States Tax Court finding deficiencies in their income taxes for the taxable years 1975, 1976, and 1977 in the amounts of $171.04, $913.57, and $306.00, respectively.
This case is one of a number of virtually identical cases. The Christiansens, who reside within the Tenth Circuit, and taxpayers who reside in other circuits, claimed deductions under section 170
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