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LIPPMAN v. COMMISSIONER

Docket No. 4784-63.

24 T.C.M. 399 (1965)

T.C. Memo. 1965-73

Leo A. and Bertha Lippman v. Commissioner.

United States Tax Court.

Filed March 31, 1965.

Attorney(s) appearing for the Case

Edward P. Fillion, 1212 Merchants Bank Bldg., Indianapolis, Ind., for the petitioners. Howard K. Schwartz, for the respondent.

Memorandum Findings of Fact and Opinion

BRUCE, Judge:

Respondent determined deficiencies in the income taxes of petitioners for the taxable years 1959 and 1960 in the amounts of $9,009.02 and $3,348.18, respectively. The sole issue is what was the fair market value on the date of transfer of certain stock contributed by petitioners to their tax-exempt foundation.

Findings of Fact

The stipulation of facts and exhibits attached thereto are...

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