Memorandum Findings of Fact and Opinion
COLVIN, Judge:
The principal issues in this case are the valuation of a charitable contribution made by petitioner, and whether petitioner is liable for several related additions to tax as well as additional interest.
Respondent determined a deficiency for 1984 in the amount of $18,267, additions to tax for negligence under section 6653(a)(1) in the amount of $913 and section 6653(a)(2) in the amount of 50...
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