DAVIS v. COMMISSIONER

Docket No. 9786-76.

69 T.C. 716 (1978)

KENNETH C. DAVIS AND INGER P. DAVIS, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed February 15, 1978.


Attorney(s) appearing for the Case

Kenneth C. Davis, pro se.

Timothy L. Nelson, for the respondent.


OPINION

DAWSON, Judge:

On September 12, 1977, the petitioner filed, pursuant to Rule 70, Tax Court Rules of Practice and Procedure, a motion for discovery of Internal Revenue Service private letter rulings contained in the "reference" files which are of general application concerning the deductibility of charity contributions of property that taxpayers have received by gift or otherwise without paying an income tax on receipt of the property. On October...

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