Memorandum Opinion
TIETJENS, Judge:
The Commissioner determined a deficiency in income tax for the year 1953 in the amount of $288.46.
The petitioners filed their joint tax return for 1953 with the director of internal revenue for the Brooklyn district of New York. On the return they claimed the following itemized deductions:
Contributions ................ $ 500.00 Taxes ........................ 179.00 Medical and dental...
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