FORRESTER, Judge:
Respondent has determined a deficiency in petitioners' income tax of $392.72 for the taxable year 1967. The question presented for our decision is whether petitioners are entitled to charitable deductions in respect of petitioners' donation of two film productions to certain charities, and, if so, what the fair market values of those productions were at the time of donation.
FINDINGS OF FACT
Some of the facts have been stipulated...
Let's get started
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.
