Memorandum Findings of Fact and Opinion
Respondent determined a deficiency in the income tax of petitioners in the amount of $3,354.32 for the year 1950.
The sole issue is: What was the fair market value of a gift of an estate in land made by petitioner, Robert B. Dresser, to the Town of Southbridge, Massachusetts, in 1950?
Another issue relating to the deductibility of certain charitable contributions totalling $237 has been settled by concessions...
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