1. Home
  2. Browse Decisions
  3. T.C.
  4. 57 T.C.
  5. 57 T.C. 239 (1971)
 

SUTTON v. COMMISSIONER

Docket No. 4986-69

57 T.C. 239 (1971)

LARRY G. SUTTON AND MARJORIE V. SUTTON, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed November 17, 1971.

Attorney(s) appearing for the Case

Eric L. Burton and Alexander D. Thomson, for the petitioners.

Norman H. McNeil, for the respondent.

FEATHERSTON, Judge:

Respondent determined a deficiency in petitioners' Federal income taxes for 1966 in the amount of $2,688.72. The sole issue for decision is whether petitioners are entitled to deduct, as a charitable contribution under section 170,1 the value of certain property over which petitioners dedicated a permanent easement to the City of Westminster, Calif., for its use in widening...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases