MEMORANDUM OPINION
CARLUZZO, Special Trial Judge:
This case was heard pursuant to the provisions of section 7443A(b)(3) and Rules 180, 181, and 182.
Respondent determined deficiencies in petitioners' 1990 and 1991 Federal income taxes in the amounts of $3,190 and $2,941, respectively. The issues for decision are: (1) Whether petitioners are entitled to trade or business expense deductions for payments to religious organizations...
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