MEMORANDUM OPINION
DEAN, Special Trial Judge:
Respondent determined a deficiency of $1,230 in petitioner's 1995 Federal income taxes. Unless otherwise indicated, section references are to the Internal Revenue Code in effect for the year in issue, and all Rule references are to the Tax Court Rules of Practice and Procedure.
After concessions, the issues for decision are: (1) Whether petitioner is entitled to a deduction for charitable contributions...
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