(petitioners, married couple, purchased house with intent to tear it down and construct new on on same property; instead of tearing house down, petitioners donated house to local fire department for fire training exercise in course of which house would be burned down and; petitioners were party that obtained demolition permit and completed all necessary requirements, including execution of documents giving fire department right to conduct training exercises and burn the house down; house burned down; petitioners reported charitable contribution of $339,504; court upheld IRS denial of charitable deduction in total ($92,865); petitioners did not donate ownership interest in house to charity, but only right to conduct training exercises (license); Sec. 170 (f)(3) denies charitable decution for donation and use property regardless of value; donation was of only a partial interest, and donation of partial interest not deductible; accuracy-related penalty not imposed).