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WITHERS v. COMMISSIONER

Docket No. 8234-76.

69 T.C. 900 (1978)

LAVAR M. WITHERS AND MARLENE WITHERS, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed March 8, 1978.

Attorney(s) appearing for the Case

Gary J. Jensen, for the petitioners.

S. Clay Freed, for the respondent.

OPINION

GOFFE, Judge:

The Commissioner determined a deficiency in petitioners' Federal income tax for the taxable year 1973 in the amount of $3,811.53. Due to concessions, two issues remain for our decision:

(1) Whether petitioners' charitable contribution of stock having a basis in excess of fair market value will support a charitable contribution deduction pursuant to section 170, I.R.C. 1954,1 equal in amount...

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