Memorandum Findings of Fact and Opinion
BRUCE, Judge:
This proceeding involves a deficiency in Federal income tax for the year 1955 in the amount of $56,828.53. The sole issue is the valuation, for the purpose of deduction as a charitable contribution, of certain property together with certain easements, all of which were the subject of a gift by petitioner to the United States of America for use as an anti-aircraft missile site. In their petition, petitioners...
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