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CLARK v. COMMISSIONER

Docket No. 1659-77.

37 T.C.M. 1667 (1978)

T.C. Memo. 1978-402

Forrester A. Clark and Katharine B. Clark v. Commissioner.

United States Tax Court.

Filed October 5, 1978.

Attorney(s) appearing for the Case

Philip M. Cronin and John R.D. McClintock, 73 Fremont St., Boston, Mass., for the petitioners. David N. Brodsky, for the respondent.

Memorandum Findings of Fact and Opinion

RAUM, Judge:

The Commissioner determined the following deficiencies in petitioners' joint Federal income taxes:

  Year             Deficiency

  1971 ..........  $ 8,189.94
  1972 ..........   86,244.21

After concessions, the only issue for our decision is the fair market value as of December 29, 1971, of certain improved real property located in Hamilton, Massachusetts, which was the subject...

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