RAZNATOVICH v. COMMISSIONER

Docket No. 1367-79.

41 T.C.M. 79 (1980)

T.C. Memo. 1980-436

Bozidar and Joan M. Raznatovich v. Commissioner.

United States Tax Court.

Filed September 29, 1980.


Attorney(s) appearing for the Case

Michael D. Brayton, 101 Park Center Plaza, San Jose, Calif., for the petitioners. Robert W. Towler, for the respondent.


Memorandum Findings of Fact and Opinion

SCOTT, Judge:

Respondent determined deficiencies in petitioners' income tax in the amounts of $4,384 and $759 for the calendar years 1974 and 1976, respectively.

Some of the issued raised by the pleadings have been disposed of by the parties leaving for our decision only the fair market value of certain film negatives on June 11, 1974, when they were donated by Bozidar Raznatovich to the Historical Museum of...

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