OPINION.
TURNER, Judge:
The respondent determined a deficiency of $714.55 in the petitioner's income tax for 1939. The only issue presented is whether the petitioner is entitled to deduct as a charitable contribution the premium of $639.50 paid by him during the taxable year on a certain insurance policy on his life.
The proceeding was submitted on a stipulation of facts with certain accompanying documents. The facts are found as stipulated...
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