ROSEN v. C. I. R.

No. 79-1305.

611 F.2d 942 (1980)

Sidney W. ROSEN and Lorraine S. Rosen, Petitioners, Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent, Appellee.

United States Court of Appeals, First Circuit.

Decided January 4, 1980.


Attorney(s) appearing for the Case

Andrew Shabshelowitz, Fall River, Mass., for petitioners, appellants.

Gayle P. Miller, Atty., Tax Div., Dept. of Justice, Washington, D. C., with whom M. Carr Ferguson, Asst. Atty. Gen., and Gilbert E. Andrews and Richard Farber, Attys., Tax Div., Dept. of Justice, Washington, D. C., were on brief, for respondent, appellee.

Before CAMPBELL and BOWNES, Circuit Judges, and BONSAL, Senior District Judge.


BONSAL, District Judge.

Mr. and Mrs. Sidney Rosen, the appellants, appeal from a decision of the Tax Court. The facts were stipulated to by the parties and need not be repeated in detail here. Mr. and Mrs. Rosen owned real property in Fall River, Massachusetts. On December 20, 1972, they made a gift of the property to the City of Fall River and claimed as a charitable deduction the value of the property, viz., $51,250, on their joint 1973 federal income tax return...

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