Memorandum Findings of Fact and Opinion
FAY, Judge:
The respondent determined a deficiency in the petitioners' income tax for the year 1960 in the amount of $132.56.
Two of the issues raised by the petition have been settled by stipulation. The only issue remaining for decision is whether the petitioners are entitled to a deduction under section 170 of the Internal Revenue Code of 1954 for a contribution of $100 made to the Millburn, New Jersey,...
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