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deductions that the Kaplans, the Marcerons, and the Caldwells
claimed in petitioners’ respective returns as petitioners’
respective claimed noncash charitable contribution deductions.)
On or about February 8, 2001, respondent’s revenue agent
notified Mr. Marceron that KQC’s 1999 return was under examina-
tion. Thereafter, but before March 13, 2001, KQC asked Mr.
Matamoros to prepare a general warranty deed transferring the
improved property on Maple Street to TMC. Mr. Matamoros prepared
such a deed (KQC’s deed). On March 13, 2001, Mr. Kaplan on
behalf of KQC signed KQC’s deed in the presence of Mr. Marceron
and Mr. Matamoros and acknowledged such signing before Mr.
Matamoros, a notary public. On March 22, 2001, KQC’s deed was
filed with the auditor of Sandusky County, Ohio. As of December
20, 2001, TMC was unaware of KQC’s deed.
Mr. Marceron sent a letter to TMC dated January 8, 2002 (Mr.
Marceron’s January 8, 2002 letter). That letter stated in
pertinent part:
Please find enclosed our [KQC’s] check #1135 in the
amount of Ten Thousand Five Hundred Dollars
($10,500.00) representing overpayment of rent for the
period from January 1, 2000 through December 31, 2001.
A review of our records indicates that you [TMC] have
continued to pay rent on the real estate, which our
partnership [KQC] believed that it owned, adjacent to
the property that we gifted to the Head Start Center in
December 1999. It was not our intent to charge you
rent on the property that we have in fact gifted to
Texas Migrant Council, Inc.
Also enclosed is a copy of the Deed [KQC’s deed] pre-
pared by our attorney to evidence completion of our
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