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KOFTINOW v. COMMISSIONER

Docket No. 24071-83.

52 T.C.M. 261 (1986)

T.C. Memo. 1986-396

Allen W. Koftinow v. Commissioner.

United States Tax Court.

Filed August 25, 1986.

Attorney(s) appearing for the Case

C.R.E. Smith, 166 Santa Clara Ave., Oakland, Calif., for the petitioner. Patricia Anne Golembiewski, for the respondent.

Memorandum Findings of Fact and Opinion

FAY, Judge:

Respondent determined a deficiency in petitioner's 1979 Federal income tax in the amount of $13,588. The issues for decision are the determination of the fair market value of property contributed to the State of California and whether petitioner is entitled to a charitable contribution deduction for other property purportedly contributed to the State of California.

Findings of Fact

Some...

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