Memorandum Findings of Fact and Opinion
EKMAN, Judge:
Respondent determined a deficiency of $12,450 in petitioners' Federal income tax for the year 1976. The issues for our decision are:
(1) Whether petitioners are entitled to a deduction under section 165 for a loss from the demolition of certain buildings or, alternatively, whether petitioners are entitled to a charitable deduction under section 170 for the donation of such buildings to a volunteer...
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