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McCORD v. COMMISSIONER

Docket No. 7048-00.

120 T.C. 358 (2003)

120 T.C. No. 13

CHARLES T. MCCORD, JR., AND MARY S. MCCORD, DONORS, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed May 14, 2003.

Attorney(s) appearing for the Case

John W. Porter and Stephanie Loomis-Price, for petitioners.

Lillian D. Brigman and Wanda M. Cohen, for respondent.

                                  TABLE OF CONTENTS

FINDINGS OF FACT .......................................................... 361
OPINION ................................................................... 367

I. Introduction ........................................................... 367
II. Relevant Statutory Provisions ......................................... 368
III. Arguments of the Parties ............................................. 369
IV. Extent...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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