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WILTSHIRE v. COMMISSIONER

Docket No. 4166-78.

40 T.C.M. 493 (1980)

T.C. Memo. 1980-210

William E. Wiltshire, III, and Barbara G. Wiltshire v. Commissioner.

United States Tax Court.

Filed June 23, 1980.

Attorney(s) appearing for the Case

James F. Pascal, 4th & Main Street, Richmond, Va., for the petitioners. Ronald P. Campbell, for the respondent.

Memorandum Findings of Fact and Opinion

FORRESTER, Judge:

Respondent has determined a deficiency in petitioners' Federal income tax for the calendar year 1972 in the amount of $20,392.62.

Concessions having been made, the only issue remaining is whether petitioners are entitled to a section 1701 charitable contributions deduction, in excess of $4,000, for the donation of an antique Kuba rug to the Wilton Museum.

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