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nonexistent comparable sales until many years after Mr. Garrison
prepared the 1985 appraisal and Mr. Davis deducted the donation.
We conclude that Mr. Garrison's use of the nonexistent comparable
sales does not establish fraud on the part of Mr. Davis.
Respondent also implies that Mr. Davis improperly "bought"
Dr. Sotos' testimony in the Squirrel Bend litigation via the
donation of the 220 acres to Children's Hospital.
In the Squirrel Bend litigation, Dr. Sotos testified to the
grand jury and at the trial; however, Mr. Davis agreed to make
the donation to Children's Hospital long before he was indicted
in, or Dr. Sotos became aware of, the Squirrel Bend litigation.
Furthermore, Dr. Sotos credibly testified the his integrity was
not for sale.
We conclude that Mr. Davis' donation of the 220 acres to
Children's Hospital was for charitable purposes and was not an
attempt to influence Dr. Sotos' testimony in the Squirrel Bend
litigation.
Respondent also asserts that the 1985 return was fraudulent
because on Form 8283, filed as part of the 1985 return, the basis
of the 220 acres was left blank.
Mr. Stimmel testified that not completing the entry on Form
8283 under donor's cost or adjusted basis was an oversight and
that any blanks were his actions. See also infra (regarding Mr.
Davis' reliance on return preparers). He further testified that
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