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PARMER v. C. I. R.

No. 72-1343.

468 F.2d 705 (1972)

Ben F. PARMER and Mildred Helen Parmer, Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.

United States Court of Appeals, Tenth Circuit.

Rehearing Denied November 20, 1972.

Attorney(s) appearing for the Case

Thornton H. Thomas, Jr., of Thomas & Thomas, Burlington, Colo. (Richard D. Thomas, of Thomas & Thomas, Burlington, Colo., on the brief), for appellants.

Mary J. McGinn, Atty., Tax Div., Dept. of Justice (Scott P. Crampton, Asst. Atty. Gen., and Meyer Rothwacks and Richard W. Perkins, Attys., Tax Div., Dept. of Justice, on the brief), for appellee.

Before PHILLIPS, BARRETT and DOYLE, Circuit Judges.

WILLIAM E. DOYLE, Circuit Judge.

This is an appeal from the Tax Court involving the issue of whether the monetary value of crop shares which the taxpayer and his wife, who is also an appellant, received as rents under leases of their farmland and which they donated to a church, which is referred to in the case as Limon Bible, was includable in their gross income for the year in which the crop shares were donated and sold. Limon Bible, the donee, reduced the warehouse...

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