Memorandum Findings of Fact and Opinion
SCOTT, Judge:
Respondent determined a deficiency in petitioner's income tax for the calendar year 1966 in the amount of $248.45.
The only issue for decision is whether petitioner is entitled to a deduction of $1,500 which he claimed on his return with the explanation that it would be "fully explained in the court."
Findings of Fact
Some of the facts have been stipulated and are found accordingly...
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