ODD v. COMMISSIONER

Memorandum Findings of Fact and Opinion

FEATHERSTON, Judge:

This is another case in which taxpayers have claimed deductions for alleged contributions to the Universal Life Church and the Internal Revenue Service has disallowed the deductions and determined deficiencies and additions to tax. The determined deficiencies and additions to tax here in dispute are as follows:

                                  Sec. 6653(a),
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