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MORSE v. COMMISSIONER

Docket No. 13105-78.

42 T.C.M. 566 (1981)

T.C. Memo. 1981-402

Richard F. Morse, II and Irene K. Morse v. Commissioner.

United States Tax Court.

Filed August 5, 1981.

Attorney(s) appearing for the Case

Richard F. Morse, II, pro se. J. Mack Karesh, for the respondent.

Memorandum Findings of Fact and Opinion

NIMS, Judge:

Respondent determined a deficiency in petitioners' income tax in the amount of $1,573 for the taxable year 1976. The issues for decision are: (1) what is the fair market value of photographic equipment which petitioners donated to an educational institution; and (2) whether petitioners are entitled to a credit under section 391 in excess of $30.

Findings of Fact

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