Memorandum Opinion
PATE, Special Trial Judge:
This case was heard pursuant to the provisions of section 7443A(b) of the Code and Rule 180 et seq.
Respondent determined a deficiency in petitioner's 1986 Federal income tax of $2,245. After concessions by petitioner, the only issue for our decision is whether petitioner is entitled to deduct, as a charitable contribution, certain out-of-pocket travel expenses incurred in...
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