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SCOTT v. COMMISSIONER

Docket No. 5000-71.

61 T.C. 654 (1974)

MARTIN A. SCOTT AND ANGELA SCOTT, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed February 14, 1974.

Attorney(s) appearing for the Case

Carl A. Stutsman, Jr., and Robert P. Hess, for the petitioners.

Earl Goldhammer and Richard R. Harrington, for the respondent.

STERRETT, Judge:

The respondent determined a deficiency of $1,866 in the Federal income taxes of the petitioners for the calendar year 1967 and an addition thereto under section 6653(a)1 of $93. The issues presented for our decision are: (1) Whether the petitioners shall be allowed any deduction as a charitable contribution for the conveyance of encumbered real property to the American Physical...

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