Memorandum Findings of Fact and Opinion
DAWSON, Judge:
Respondent determined a deficiency of $1,149.40 in the income tax of petitioner for the year 1960. Certain issues have been conceded by the petitioner, leaving for our decision only the question as to the fair market value of a painting made by the petitioner and donated by him in 1960 to the United States Air Force, an organization which meets the requirements of section 170(c), Internal Revenue Code...
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