OPINION. OppeR, Judge: The first question, and the only one on the merits, is whether respondent erred in disallowing as charitable deductions for 1942 two contributions, one of $5,000, and another of $2,800, made by decedent by checks dated December 30, 1942, and delivered on December 31,1942, but not cashed until in January 1943. The $5,000 check was cashed on January 11,…
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