Memorandum Opinion
TIETJENS, Judge:
The Commissioner determined a deficiency in income tax for the year 1953 in the amount of $140.07.
The petitioner filed a joint income tax return with his wife for 1953 with the director of internal revenue for the Brooklyn district of New York. On the return the following itemized deductions were claimed:
Contributions ................ $250.00 City sales tax ............... 48.00 Medical...
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