MEMORANDUM FINDINGS OF FACT AND OPINION
NIMS, Judge:
Respondent determined a Federal income tax deficiency for petitioner's 1994 taxable year in the amount of $5,846. Respondent also determined a civil fraud penalty of $4,385 for 1994, pursuant to section 6663.
The issues for decision are as follows:
(1) Whether petitioner has established entitlement to deductions claimed for medical expenses, charitable contributions, casualty losses, and...
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