Memorandum Findings of Fact and Opinion
FORRESTER, Judge:
Respondent has determined a deficiency of $7,462.50 in petitioner's income tax for the taxable year 1976. The issues for our decision are: (1) what was the fair market value, in 1976, of a ceramic jar produced in China during the Han dynasty, and donated by petitioner Larry M. Isbell during 1976 to public television
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