Memorandum Findings of Fact and Opinion
TANNENWALD, Judge:
Respondent determined a deficiency of $3,290.85 in petitioners' Federal income tax for the taxable year 1966. The sole question is the fair market value of certain real estate contributed by petitioner Howard J. Whitehill, Jr., to a qualified charitable organization.
Some of the facts have been stipulated and are found accordingly.
Petitioners are husband and wife and had their legal...
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