Memorandum Findings of Fact and Opinion
JACOBS, Judge:
Respondent determined deficiencies in petitioners' Federal income taxes of $22,473 for 1979 and $25,208 for 1980. The sole issue for decision is the value of petitioners' interest in ancient Biblical fragments donated to Duke University, which in turn will determine the amount of petitioners' charitable contribution deductions.
Findings of Fact
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