Memorandum Findings of Fact and Opinion
WILES, Judge:
Respondent determined a deficiency of $15,052.61 in petitioners' 1969 income tax. The sole issue is the valuation of five paintings which Robert E. Peters (hereinafter petitioner) donated to an art museum.
Findings of Fact
Some facts were stipulated and are found accordingly. Petitioner and his wife, Ruth, were residents of Scottsdale, Arizona, when they filed their 1969 income tax return...
Let's get started

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.