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REISER v. COMMISSIONER

Docket No. 20168-80.

45 T.C.M. 163 (1982)

T.C. Memo. 1982-673

Richard E. Reiser and Eleanor Reiser v. Commissioner.

United States Tax Court.

Filed November 22, 1982.

Attorney(s) appearing for the Case

J. Jay Bullock, 353 East 300 South, Salt Lake City, Utah, for the petitioners. Dan A. Lisonbee, for the respondent.

Memorandum Findings of Fact and Opinion

KÖRNER, Judge:

Respondent determined the following deficiencies in petitioners' Federal income tax:

  Year              Deficiency

  1976 ...........   $7,277
  1977 ...........    8,594
  1978 ...........    8,429

The sole issue for our determination is the value of certain land which was donated to Brigham Young University in 1976 and which formed the basis of a charitable contribution...

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