Memorandum Findings of Fact and Opinion
SIMPSON, Judge:
The respondent determined deficiencies in the petitioners' Federal income tax of $123.18 for 1966 and $8,014.20 for 1967. The only issues to be decided concern the value of certain property contributed by the petitioners to charitable organizations in 1966.
Findings of Fact
Some of the facts were stipulated, and those facts are so found.
The petitioners, Fritz and Florence...
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