OPINION
IRWIN, Judge:
Respondent has determined deficiencies in petitioners' income tax for the taxable years 1966 and 1967 in the amounts of $3,303.73 and $1,440, respectively. The only issue presented is whether petitioners, having made a gift of a 5-year rent-free lease to a charitable organization in 1965, were correct in taking charitable contribution deductions equal to the annual fair rental value of the property in each of the years of the...
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