DALTON v. COMMISSIONER

Docket No. 6635-70.

32 T.C.M. 782 (1973)

T.C. Memo. 1973-160

Willis V. Dalton v. Commissioner.

United States Tax Court.

Filed July 23, 1973.


Attorney(s) appearing for the Case

Donald L. Powars, for the petitioner. Robert E. Casey, for the respondent.


Memorandum Findings of Fact and Opinion

IRWIN, Judge:

Respondent determined a deficiency of $8,361.18 in the income tax of petitioner for 1967. We are to decide whether petitioner made a completed gift to charity of an undivided four-fifths interest in unimproved real estate and, if so, to determine the amount of the charitable contribution deduction to which petitioner is entitled for such gift.

Findings of Fact

Petitioner is a medical...

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