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IMBESI v. COMMISSIONER

Docket No. 8522-77.

42 T.C.M. 977 (1981)

T.C. Memo. 1981-484

Anthony Imbesi and Hazel Imbesi v. Commissioner.

United States Tax Court.

Filed September 2, 1981.

Attorney(s) appearing for the Case

Lawrence T. Imbesi, for the petitioners. Mark E. Kropiewnicki, for the respondent.

Memorandum Findings of Fact and Opinion

SIMPSON, Judge:

The Commissioner determined a deficiency of $16,418.79 in the petitioners' Federal income tax for 1974. After concessions by the petitioners, the sole issue for decision is the fair market value of a parcel of land which the petitioners donated to the State of New Jersey.

Findings of Fact

Some of the facts have been stipulated, and those facts are so found.

The petitioners...

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