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GARRISON v. COMMISSIONER

Docket No. 21594-84.

51 T.C.M. 1273 (1986)

T.C. Memo. 1986-261

Lars A. Garrison and Gayle Garrison v. Commissioner.

United States Tax Court.

Filed June 25, 1986.

Attorney(s) appearing for the Case

Alan L. Schiff, 171 Orange Street, New Haven, Conn., for the petitioners. Robert J. Percy, for the respondent.

Memorandum Findings of Fact and Opinion

CLAPP, Judge:

Respondent determined a deficiency in income tax in the amount of $137,099 for the calendar year 1980. The only issue for decision is the value of certain real estate in the village of Scarsdale, which petitioners donated to the village.

For convenience, our findings of fact and opinion are combined. Some of the facts have been stipulated and are found accordingly. The stipulation of facts and...

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