WILBUR, Judge:
Respondent determined deficiencies in petitioners' Federal income taxes for the years 1970, 1971, and 1972 in the amounts of $6,397.72, $32.84, and $2,010.51, respectively. Due to concessions made by the parties, the only issue remaining for decision is whether petitioners have established a basis for Federal income tax purposes in property donated to a university, thereby entitling them to a charitable contribution deduction under section 170...
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