Appraisals of two apartment buildings that are the only assets of a business corporation do not justify a claim for a charitable contribution deduction for a gift of stock in the corporation, the Tax Court has held. The appraisals do not satisfy the requirement for a “qualified appraisal” of the property given. The taxpayers owned stock in a corporation known as the Chateau Apartments, Inc. that owned two apartment buildings in Tucson, AZ. In 2004, they gave 15,534.67 shares in the corporation to a charitable housing corporation, representing about 72% of the corporation’s capital stock. They attached to their tax return appraisals of the two apartments showing a total value of $1,445,000...