Memorandum Findings of Fact and Opinion
WILBUR, Judge:
Respondent determined a deficiency in petitioners' joint Federal income tax return for the calendar year 1972 in the amount of $183.68. As a result of concessions by the parties, the sole issue for decision is whether petitioners are entitled to a charitable contribution deduction under section 170
Let's get started

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.