Memorandum Findings of Fact and Opinion
WHITAKER, Judge:
By statutory notice dated August 7, 1987, respondent determined deficiencies in the income tax liability of petitioners for the years 1978 through 1981, both inclusive, in the following amounts: $63,451, $24,093, $34,237, and $18,953. The deficiencies result from the disallowance by respondent of portions of deductions for charitable contributions made in each of these years. The issue is the value...
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