Memorandum Findings of Fact and Opinion
RAUM, Judge:
The Commissioner determined a $9,383.57 deficiency in petitioner's income tax and a $469.18 addition to tax under section 6653(a), I.R.C. 1954, for petitioner's taxable year ended December 31, 1977. The deficiency results from the disallowance of deductions claimed by petitioner on his 1977 return in respect of charitable contributions, travel, and his distributive share of a partnership loss, as well...
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