MEMORANDUM OPINION
GOLDBERG, Special Trial Judge:
Respondent determined a deficiency in petitioners' Federal income tax of $1,120 for the taxable year 1996. Unless otherwise indicated, section references are to the Internal Revenue Code in effect for the year in issue, and all Rule references are to the Tax Court Rules of Practice and Procedure.
The sole issue for decision is whether petitioners are entitled to deduct $4,000 for contributions to...
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