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COLLMAN v. C. I. R.

No. 73-2797.

511 F.2d 1263 (1975)

George A. and Meryl COLLMAN, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Ninth Circuit.

February 26, 1975.

Attorney(s) appearing for the Case

Donn Kemble (argued), Irvine, Cal., for petitioners-appellants; James Toledano, Los Angeles, Cal., on the brief.

George G. Wolf (argued), Washington, D. C., for respondent-appellee.

Before KOELSCH and CHOY, Circuit Judges, and MARKEY, United States Court of Customs and Patent Appeals.

OPINION

CHOY, Circuit Judge:

The Collmans appeal from a Tax Court decision allowing them only a partial charitable tax deduction for dedicating 2.549 acres of land for public roadway purposes. We reverse in part.

Factual Background

In October, 1965 Collman, a citrus farmer, purchased 15 acres of real property (hereinafter "the 15-acre grove" or the "grove" in Orange County, close to the City of Anaheim boundary line. The 15-acre...

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