Memorandum Findings of Fact and Opinion
HALPERN, Judge:
Respondent has determined deficiencies in petitioners' Federal income tax of $14,949, $14,255, and $11,037 for petitioners' taxable (calendar) years 1989, 1990, and 1991, respectively.
The sole remaining issue to be decided is the fair market value of a quantity of sheet music contributed by petitioner Sidney Rimmer to a charitable organization.
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