ATKINS, Judge:
The respondent determined a deficiency of $382.53 in income tax for the taxable year 1962. The only issue presented is whether the petitioners are entitled to deduct, as a charitable contribution under section 170 of the Internal Revenue Code of 1954, an amount of $1,560 representing their share of a water and sewer system which was transferred to Hilshire Village, Tex.
FINDINGS OF FACT
Some of the facts were stipulated and...
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