Memorandum Findings of Fact and Opinion
CHABOT, Judge:
Respondent determined a deficiency in Federal individual income tax against petitioners for 1974 in the amount of $6,131. The issue for decision is the fair market values of four watercolor paintings contributed to an art foundation.
Findings of Fact
Some of the facts have been stipulated; the stipulation and the stipulated exhibits are incorporated herein by this reference.
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