Memorandum Findings of Fact and Opinion
SWIFT, Judge:
In a statutory notice of deficiency dated January 24, 1984, respondent determined a deficiency in petitioners' Federal income tax liability for 1981 in the amount of $4,498. After concessions, the remaining issues concern whether petitioners may deduct charitable contributions allegedly made to a charter organization of the Universal Life Church and to other organizations, and whether damages should be...
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