Respondent determined a deficiency of $393.20 in petitioners' income tax for the taxable year 1953.
There is only one question at issue: Whether amounts contributed by petitioners to certain organizations in Burma are deductible for income tax purposes.
A second question concerning the taxability of funds received by petitioner Muzaffer ErSelcuk pursuant to a United States educational exchange grant was not properly pleaded and is not in issue.
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