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MAY v. COMMISSIONER

Docket No. 1321-63.

24 T.C.M. 205 (1965)

T.C. Memo. 1965-38

Cliff May and Jean May v. Commissioner.

United States Tax Court.

Filed February 25, 1965.

Attorney(s) appearing for the Case

Leon B. Brown, 458 S. Spring St., Los Angeles, Calif., for the petitioners. Edward M. Fox, for the respondent.

Memorandum Findings of Fact and Opinion

ATKINS, Judge:

The respondent determined deficiencies in income tax for the taxable years 1958 and 1959 in the respective amounts of $1,026.49 and $2,698.03. The sole issue for decision is the fair market value in 1958 and in 1959 of 51 architectural illustrations which were donated to the University of Southern California in those years for which the petitioners claimed charitable deductions.

Findings of...

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