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organization's tax-exempt status. Since in the foregoing
materials the Commissioner specifically contemplated a charitable
contribution under section 170 and did not put it into issue or
otherwise treat the matter as problematic, petitioners argue that
the Commissioner has thereby indicated that donative intent in
such transactions is presumed or is not a significant issue.
Thus, petitioners conclude, by challenging petitioners' donative
intent in a virtually identical transaction, respondent has
violated his duty of consistency between his rulings and
litigation position, contrary to our holding in Rauenhorst v.
Commissioner, 119 T.C. 157 (2002).
Respondent argues that: (1) The transaction considered in
the Friendly Hills determination letter is materially
distinguishable from the transaction in this case, (2) neither
that letter nor the instruction manuals address the section 170
deduction issue, and (3) in any event, neither may be cited as
precedent. Therefore, respondent considers Rauenhorst to be
inapposite.
We agree with respondent that, under Rauenhorst, neither the
Friendly Hills determination letter nor the instruction manuals
limit the position respondent may take in these cases.
The Friendly Hills determination letter did concern the
acquisition of the assets (including "intangible assets") of a
physicians' medical group by a nonprofit medical foundation in
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