Memorandum Findings of Fact and Opinion
GOFFE, Judge:
The Commissioner determined deficiencies of $12,661.83 and $13,945.38 in the Federal income tax of petitioners for the taxable years 1969 and 1970, respectively. The issues for decision are:
(1) The fair market value of a medical clinic in Bassett, Nebraska, on December 1, 1968, when it was conveyed by petitioners to a charitable organization;
(2) The fair rental value of the medical clinic...
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