PIERCE, Judge:
Respondent determined a deficiency in the income tax of the petitioners for their taxable calendar year 1958 in the amount of $1,037.75.
The only issue for decision is the amount allowable to petitioners as a charitable deduction under section 170 of the 1954 Code, in respect of certain personal property contributed by them to a charitable organization in 1958. Decision of the issue hinges on what was the amount of the fair market value...
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