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COLLMAN v. COMMISSIONER

Docket No. 1061-71.

32 T.C.M. 416 (1973)

T.C. Memo. 1973-93

George A. Collman and Meryl Collman v. Commissioner.

United States Tax Court.

Filed April 23, 1973.

Attorney(s) appearing for the Case

Donn Kemble, Southern California First Nat'l Bank Bldg., 1055 North Main St., Santa Ana, Calif., and Gary L. Taylor, for the petitioners. Melvern Stein, for the respondent.

Memorandum Findings of Fact and Opinion

The Commissioner determined a deficiency in petitioners' income tax for 1967 in the amount of $18,978.23. At issue is the amount of charitable deduction, if any, to which petitioners are entitled in respect of real property which they conveyed to Orange County, California, for the construction of a road.

Findings of Fact

The parties have filed a stipulation of facts which, together with accompanying exhibits...

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