No deduction for house contribution

What deduction is available for donation of a lake-front house to the local volunteer fire department when the house has to be burned down in training exercises and the property owners use the newly-cleared land to build a new house?

The Tax Court has agreed with the Internal Revenue Service that the landowners received demolition services worth about $10,000 and thus received a quid pro quo that was worth more than the value of the house.  Therefore they were not entitled to any deduction at all.