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ESTATE OF BULLARD v. COMMISSIONER

Docket No. 24933-83.

87 T.C. 261 (1986)

ESTATE OF PAULINE E. BULLARD, DECEASED, VICTOR M. BULLARD, EXECUTOR, AND VICTOR M. BULLARD, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed July 31, 1986.

Attorney(s) appearing for the Case

Victor M. Bullard, pro se.

Erin Collins, for the respondent.

OPINION

COHEN, Judge:

Respondent determined deficiencies in Victor M. and Pauline E. Bullard's Federal income taxes for 1978 and 1979 of $2,397 and $8,647, respectively. The only issue for decision is the availability of a charitable contribution deduction under section 1701 with respect to the "bargain sale" of certain appreciated capital gain property.

The parties submitted this case fully stipulated pursuant...

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