Memorandum Findings of Fact and Opinion
FAY, Judge:
Respondent determined deficiencies in Federal income tax for tax years 1984, 1985, and 1986 of $35,296.20, $2,258.74, and $41,448.50, respectively. After concessions, the sole issue for decision concerns the donation of animal mounts and related items by petitioners to certain charities for which petitioners claimed deductions pursuant to section 170.
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