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PERDUE v. COMMISSIONER

Docket No. 29710-89.

62 T.C.M. 845 (1991)

T.C. Memo. 1991-478

Franklin P. Perdue v. Commissioner.

United States Tax Court.

Filed September 26, 1991.

Attorney(s) appearing for the Case

Johannes R. Krahmer and John S. McDaniel, 1201 N. Market St., Wilmington, Del., for the petitioner. Ruth M. Spadaro, for the respondent.

Memorandum Findings of Fact and Opinion

COLVIN, Judge:

The principal issues in this case are the valuation of a charitable contribution made by petitioner, and whether petitioner is liable for several related additions to tax as well as additional interest.

Respondent determined a deficiency for 1984 in the amount of $18,267, additions to tax for negligence under section 6653(a)(1) in the amount of $913 and section 6653(a)(2) in the amount of 50...

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