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CUMMINGS v. UNITED STATES

No. C-74-66-G.

409 F.Supp. 1064 (1976)

Hugh M. CUMMINGS, III, and Rebecca C. Cummings, Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court, M. D. North Carolina, Greensboro Division.

March 22, 1976.

Attorney(s) appearing for the Case

Andrew S. Martin and Herman Wolff, Jr., Raleigh, N. C., for plaintiffs.

N. Carlton Tilley, Jr., U. S. Atty., Greensboro, N. C., John E. Lutz, Jr., Atty., Dept. of Justice, Washington, D. C., for defendant.

MEMORANDUM ORDER

HIRAM H. WARD, District Judge.

This matter came before the Court on defendant's motion for partial summary judgment. The parties have stipulated (1) that the central issue before the Court is whether plaintiffs'1 charitable contribution deduction is to be determined by the fair market value or the cost basis of the gifted property and (2) that a dispositive and binding...

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