Memorandum Findings of Fact and Opinion
NIMS, Judge:
Respondent determined a $5,726 deficiency in petitioner's 1977 income tax.
After concessions by petitioner the issues remaining for decision are (1) whether petitioner is entitled to a $6,500 charitable contribution deduction; (2) whether petitioner is entitled to a $10,552 travel expense deduction; and (3) whether petitioner is entitled to a ...
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