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FORKAN v. COMMISSIONER

Docket No. 10932-75.

36 T.C.M. 798 (1977)

T.C. Memo. 1977-195

James E. Forkan and Maxine V. Forkan v. Commissioner.

United States Tax Court.

Filed June 23, 1977.

Attorney(s) appearing for the Case

Jeffrey E. Boly, 15th fl. Standard Plaza, 1100 S.W. Sixth Ave., Portland, Ore. 97204 for the petitioners. James J. Posedel, for the respondent.

Memorandum Findings of Fact and Opinion

FEATHERSTON, Judge:

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

  Year                 Deficiency

  1972 ................ $3,606.07
  1973 ................    907.02

The issue for decision is whether the dedication of certain property to Multnomah County, Oregon, for road purposes constituted a charitable contribution within the meaning of section...

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