(petitioner operated landfill adjacent to city landfill; neighboring landowners complained about dust and odors; petitioner and city landfill reached court settlement and negotiated a deal resulting in the closing of the city landfill via a bargain-sale transaction; bargain-sale involved transfer of dirt to city worth $1 million for which city paid slightly over $700,000; city issued Form 8283 to petitioner along with appraisal which was attached to petitioner's return on which charitable contribution claimed; IRS denied charitable deduction due to receipt of significant cash and non-cash consideration in exchange for fill-dirt and for lack of proof that value of fill exceeded value of consideration received; IRS also argued the petitioner didn't receive contemporaneous written acknowledgement (2003 settlement agreement was not contemporaneous written acknowledgment and Form 8283 did not suffice as contemporaneous written acknowledgment because city completed only Part IV of Form 8283 which does not contain statement as to whether any goods or services provided in exchange; court determined that 2003 court settlement agreement only amount of cash city agreed to pay for fill-dirt and did not denote value that petitioner received and Form 8283 insufficient to substantiate deduction for failure to make mention of any benefits petitioner received; accordingly, requirements of I.R.C. Sec. 170(f)(8)(B) not satisfied and deduction denied; Tax Court also questioned appraisal).