Memorandum Findings of Fact and Opinion
SACKS, Commissioner:
Respondent determined a deficiency in petitioners' joint Federal income tax for the taxable year 1968 in the amount of $709.96. The sole issue is whether the amount of $2,064 paid by petitioners to an education fund established and maintained by their church and used to support schools in which their children were enrolled is deductible from gross income for 1968 as a charitable contribution pursuant...
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