Memorandum Findings of Fact and Opinion
WRIGHT, Judge:
Respondent determined a deficiency of $7,087.00 in petitioners' Federal income tax for taxable year 1979. Respondent further determined an addition to tax of $3,544.00 under section 6653(b).
The issues to be decided are (1) whether petitioners are entitled to a claimed deduction of $23,500 for alleged contributions in that amount to the Universal Life Church in 1979...
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