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ANSELMO v. COMMISSIONER

Docket No. 19748-80.

80 T.C. 872 (1983)

RONALD P. ANSELMO AND KAY W. ANSELMO, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed May 12, 1983.

Attorney(s) appearing for the Case

Mortimer M. Caplin, Ralph A. Muoio, and Stafford Smiley, for the petitioners.

James F. Kearney, for the respondent.

WHITAKER, Judge:

Respondent determined deficiencies in petitioners' income tax for the calendar years 1977 and 1978 in the amounts of $12,874 and $19,207, respectively. The sole issue for our consideration is the fair market value of colored gems1 donated by petitioners to the Smithsonian Institution in 1977.

FINDINGS OF FACT

Some of the facts have been stipulated and are...

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