1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 32 T.C.M.
  5. 32 T.C.M. 1158 (1973)
 

GILMARTIN v. COMMISSIONER

Docket No. 2884-70

32 T.C.M. 1158 (1973)

T.C. Memo. 1973-247

Maurice A. Gilmartin, Jr. and Nancy W. Gilmartin v. Commissioner.

United States Tax Court.

Filed November 13, 1973.

Attorney(s) appearing for the Case

Joseph Lapatin, 22 E. 40th St., New York, N.Y., for the petitioners. Russell F. Kurdys, for the respondent.

Memorandum Findings of Fact and Opinion

STERRETT, Judge:

The respondent determined a deficiency of $6,266.34 in the Federal income taxes of the petitioners for the calendar year 1966. The issue arising out of respondent's notice of deficiency requires the determination of the fair market value of a parcel of land donated in 1966 by Nancy W. Gilmartin to a school district for purposes of computing the amount of deduction for charitable contributions the petitioners...

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