Respondent determined a deficiency in petitioner's income tax for the calendar year 1952 in the amount of $6,068.68. In his 1952 return, petitioner claimed a charitable deduction in the amount of $24,700 which he alleges was the fair market value at retail of certain automobiles donated by him in 1952 to the United Jewish Appeal (U.J.A.). The question is whether petitioner was entitled to a deduction in the above amount or whether, as respondent maintains, the deduction should...
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