Memorandum Findings of Fact and Opinion
SHIELDS, Judge:
Respondent determined deficiencies in petitioners' income taxes for 1975 and 1976 in the respective amounts of $23,097.74 and $45,890.24. After concessions, three issues remain for our decision: (1) the fair market value of 87 shares of stock in Buffalo Valley Ranch which Joy J. Crock contributed to a qualified charitable organization in December, 1975; (2) whether Leander Crock was a shareholder of...
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