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Category Dimensions Quantity Category
(inches) Total
1-sheet 27 x 41 513 $9,746
3-sheet 41 x 81 306 9,128
6-sheet 81 x 81 176 6,019
24-sheet billboard 48 83
Half-sheet 22 x 28 114 1,733
Insert 14 x 36 134 2,037
Lobby card 11 x 14 2,858 6,788
Lobby card 8 x 10 296 703
B & W still 8 x 10 1,709 189
Color still 8 x 10 18 5
Lg. foreign 47 x 62 449 6,398
Med. foreign 23 x 31 267 3,805
Sm. foreign 16 x 21 120 1,710
Pressbook various 331 1,572
Window card 14 x 22 39 496
Total 7,378 50,412
OPINION
1. Introduction
The primary issue for decision is the 1985 fair market value
of the collection of movie memorabilia that petitioner donated to
AMMI. Because we find that petitioners’ valuation of their 1985
charitable donation to AMMI is more than 150 percent of the
Court's valuation, we must also decide whether petitioners are
liable for an addition to tax under section 6659 for any year at
issue in which they claimed a charitable contribution deduction
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