Memorandum Findings of Fact and Opinion
IRWIN, Judge:
Respondent determined a deficiency of $8,361.18 in the income tax of petitioner for 1967. We are to decide whether petitioner made a completed gift to charity of an undivided four-fifths interest in unimproved real estate and, if so, to determine the amount of the charitable contribution deduction to which petitioner is entitled for such gift.
Findings of Fact
Petitioner is a medical...
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