Memorandum Findings of Fact and Opinion
WILES, Judge:
Respondent determined a $38,000 deficiency in petitioners' 1976 Federal income taxes. The issues for decision are: (1) The fair market value of an original prototype model of the "Norden Bombsight" donated to the Smithsonian Institution, National Air and Space Museum, on December 29, 1976; and (2) whether petitioners are entitled to a deduction under section 162 for certain travel and client expenses...
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