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MATHIAS v. COMMISSIONERS

Docket No. 406-66.

50 T.C. 994 (1968)

EUGENE P. MATHIAS AND BARBARA J. MATHIAS, PETITIONERS v. COMMISSIONERS OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed September 30, 1968.

Attorney(s) appearing for the Case

Charles A. Pinney, Jr., for the petitioner.

Stephen W. Simpson, for the respondent.

TANNENWALD, Judge:

Respondent determined deficiencies in petitioners' income tax in the amount of $4,231.95 and $8,763.62 for the taxable years 1962 and 1963, respectively. The sole issue involved is the valuation of two paintings for purposes of otherwise concededly deductible charitable contributions under section 170.1

FINDINGS OF FACT

Some of the facts are stipulated and are found accordingly.

Petitioners...

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