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RIVKIN v. COMMISSIONER

Docket No. 2764-63.

24 T.C.M. 526 (1965)

T.C. Memo. 1965-99

Maurice L. Rivkin and Flora T. Rivkin v. Commissioner.

United States Tax Court.

Filed April 15, 1965.

Attorney(s) appearing for the Case

Bernard H. Sokol, 1 N. LaSalle St., Chicago, Ill., for the petitioners. James E. Caldwell, for the respondent.

Memorandum Findings of Fact and Opinion

WITHEY, Judge:

Respondent has determined a deficiency in the income tax of petitioners for the taxable year 1958 in the amount of $8,398.47. The only issue to be decided is the fair market value of personal property contributed by petitioners to charitable institutions.

Findings of Fact

The stipulated facts are found as stipulated.

Petitioners...

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