Memorandum Findings of Fact and Opinion
SCOTT, Judge:
Respondent determined a deficiency in petitioners' Federal income tax for the calendar year 1972 in the amount of $283. One of the issues raised by the pleadings has been disposed of by agreement of the parties, leaving for our decision whether respondent properly disallowed $1,034 of petitioners' claimed charitable contributions as not being deductible because of being specified to be for the benefit...
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