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HILBORN v. COMMISSIONER

Docket No. 10246-83.

85 T.C. 677 (1985)

MICHAEL G. HILBORN AND HELENE A. HILBORN, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed November 5, 1985.

Attorney(s) appearing for the Case

Fred R. Harbecke, for the petitioners.

John T. Lortie and Thomas C. Borders, for the respondent.

NIMS, Judge:

Respondent determined a deficiency of $1,690.64 in petitioners' 1979 Federal income tax.

After concessions, the issue for decision is the fair market value of an historical facade donated to the Vieux Carre Commission of New Orleans by a limited partnership pursuant to a servitude agreement under Louisiana law.

FINDINGS OF FACT

Certain facts have been stipulated and are so found. The stipulation of facts and attached exhibits...

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