Memorandum Findings of Fact and Opinion
STERRETT, Judge:
By letter dated January 22, 1979, respondent determined a deficiency in petitioner's income tax of $4,852 and an addition to tax under section 6653(a), I.R.C. of 1954, of $243 for the calendar year 1976. After concessions, the issues remaining for our consideration are: (1) whether petitioner is entitled to a charitable contribution deduction greater than the amount allowed by respondent; (2) whether...
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