1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 30 T.C.M.
  5. 30 T.C.M. 760 (1971)
 

MAPLES v. COMMISSIONER

Docket No. 2819-70.

30 T.C.M. 760 (1971)

T.C. Memo. 1971-180

Rellie L. Maples and Wilma Maples v. Commissioner.

United States Tax Court.

Filed July 26, 1971.

Attorney(s) appearing for the Case

John A. Walker, Jr., 312 Park National Bank Bldg., Knoxville, Tenn., for the petitioners. John B. Harper, for the respondent.

Memorandum Findings of Fact and Opinion

DAWSON, Judge:

Respondent determined deficiencies in petitioners' Federal income taxes in the amounts of $1,983.92 for 1966 and $10,020.82 for 1967. At issue is the fair market value of a 21.36-acre tract of land, including improvements on part of the tract, donated by petitioners to the University of Tennessee on December 11, 1965.

Findings of Fact

...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases