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BARRETT v. COMMISSIONER

Docket No. 9653-74.

36 T.C.M. 437 (1977)

T.C. Memo. 1977-96

William E. and Christine M. Barrett v. Commissioner.

United States Tax Court.

Filed April 4, 1977.

Attorney(s) appearing for the Case

Robert Leland Johnson, for the petitioners. Charles H. Cowley, for the respondent.

Memorandum Findings of Fact and Opinion

FAY, Judge:

Respondent determined the following deficiencies in petitioners' Federal income taxes:

  Year                  Deficiency

  1969 ................ $ 7,756.00
  1970 ................  11,687.00
  1971 ................  12,069.00

The sole issue presented for determination is the fair market value of property given to Temple Buell College by petitioners on June 30, 1969, as a charitable...

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