DAWSON, Judge:
Respondent determined a deficiency in petitioner's income tax for the taxable year 1962 in the amount of $3,005.06.
In his notice of deficiency the respondent disallowed a $25 deduction claimed by petitioner as a contribution to the Scholarship Educational Record and $9.60 claimed for excise taxes paid on her telephone service. The petition does not allege error as to these items and no evidence was presented at the trial, so we consider...
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