Memorandum Findings of Fact and Opinion
SCOTT, Judge:
Respondent determined a deficiency in petitioners' income tax for the calendar year 1974 in the amount of $20,692. In an amended answer respondent claimed an increase in the deficiency making the total deficiency $30,314.20. One of the issues raised by the pleadings has been conceded by petitioners, leaving for decision the following: (1) the fair market value of a parcel of real property donated by petitioners...
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