Memorandum Findings of Fact and Opinion
FEATHERSTON, Judge:
Respondent determined a deficiency in the amount of $483.80 in petitioner's Federal income tax for 1976. Two issues are presented for decision:
1. Whether petitioner is entitled to a deduction in the amount of $3,300 for a contribution in 1976 to an alleged church, the Objectivist Assembly; and
2. Whether petitioner is entitled to a deduction in the amount of $455 for a casualty...
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