Memorandum Opinion
DAWSON, Judge:
Respondent determined a deficiency of $724 in petitioner's Federal income tax for the year 1974. The deficiency arose from respondent's disallowance, for lack of adequate substantiation, of certain portions of deductions claimed to have been paid or incurred by petitioner in 1974 for real estate taxes, charitable contributions, and other miscellaneous expenses. At trial, petitioner declined to present substantiating evidence...
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