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CHIU v. COMMISSIONER

Docket No. 14166-83.

84 T.C. 722 (1985)

ROBERT C. CHIU AND CAROL A. CHIU, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed April 15, 1985.

Attorney(s) appearing for the Case

Ronald W. Gabriel and Charles M. Steines, for the petitioners.

Nancy Herbert and Robert J. Kastl, for the respondent.

COHEN, Judge:

Respondent determined deficiencies in petitioners' Federal income taxes as follows:

         Year                     Deficiency

         1978 ..................  $20,508.17
         1979 ..................   46,429.93
         1980 ..................   36,550.00

In dispute is the value of certain gemstones and mineral specimens donated by petitioners to the Smithsonian Institution.

FINDINGS...

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