Memorandum Opinion
SCOTT, Judge:
Respondent determined a deficiency in petitioner's income tax for the calendar year 1975 in the amount of $676.09. The adjustment resulting in this deficiency was the disallowance by respondent of a claimed deduction by petitioner of $3,500 as a charitable contribution. Petitioner filed a timely petition in which he assigned error in respondent's disallowace of the deduction,
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