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GRESHAM v. COMMISSIONER

Docket No. 14686-79.

79 T.C. 322 (1982)

LOUIS B. GRESHAM AND MARGARET S. GRESHAM, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed August 16, 1982.

Attorney(s) appearing for the Case

Stanley P. Weiner, for the petitioners.

Alan M. Jacobson, for the respondent.

WHITAKER, Judge:

Respondent determined deficiencies in petitioners' income taxes as follows:

               Year1                                    Deficiency

               1975 ................................   $13,234.59
               1976 ................................    17,916.67

The sole issue for decision is the fair market value for purposes of the minimum tax, section 57(a...

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