Memorandum Findings of Fact and Opinion
FAY, Judge:
Respondent determined a deficiency of $1,380 in petitioners' Federal income tax for 1972. The issues for decision are whether petitioners are entitled to a deduction for alleged charitable contributions during 1972 and whether petitioner Hugh J. Clippinger (hereinafter referred to as petitioner) is entitled to deduct certain unsubstantiated expenditures as traveling expenses while away from home.
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