Memorandum Findings of Fact and Opinion
JACOBS, Judge:
Respondent determined a deficiency in petitioners' 1980 Federal income tax in the amount of $1,072. After concession, the issues for decision are whether petitioners are entitled to claimed charitable deductions for: (1) the payment of various expenses incurred by James F. Patterson in sponsoring and coaching Patterson's Patriots, a girls' amateur softball...
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