United States Tax Court.
MEMORANDUM FINDINGS OF FACT AND OPINION
ARMEN, Special Trial Judge:
Respondent determined a deficiency in petitioner's Federal income tax for the taxable year 1996 in the amount of $1,298. The issue for decision is whether petitioner is entitled to a deduction for a charitable contribution under section 170.
FINDINGS OF FACT
Some of the facts have been stipulated, and they are so found...
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