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GOODMAN v. COMMISSIONER

Docket No. 4756-69SC.

29 T.C.M. 528 (1970)

T.C. Memo. 1970-122

Roger I. Goodman and Connie S. Goodman v. Commissioner.

United States Tax Court.

Filed May 21, 1970.

Attorney(s) appearing for the Case

Roger I. Goodman, pro se, 6605 S. E. 22 Ave., Portland, Ore. Joseph M. Wetzel, for the respondent.

Memorandum Findings of Fact and Opinion

STERRETT, Judge:

The respondent determined deficiencies in the Federal income taxes of the petitioners for the taxable years 1966 and 1967 in the amounts of $422.22 and $98.02, respectively.

The sole issue for our decision concerns the determination of the fair market value of certain property claimed as a charitable contribution under section 170 of the Internal Revenue Code of 1954.1

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