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BROTZLER v. COMMISSIONER

Docket No. 13010-79.

44 T.C.M. 1478 (1982)

T.C. Memo. 1982-615

David P. Brotzler and Arliss J. Brotzler v. Commissioner.

United States Tax Court.

Filed October 21, 1982.

Attorney(s) appearing for the Case

Jerrold M. Hartke, for the petitioners. Sue A. Nelson, for the respondent.

Memorandum Findings of Fact and Opinion

WHITAKER, Judge:

Respondent determined deficiencies in petitioners' income taxes as follows:

  Year              Deficiency

  1975 ..........    $6,188.00
  1976 ..........     2,694.00

On their 1975 return, petitioners' claimed a charitable contribution deduction under section 1701 based upon a contribution of real property to the United States Government in...

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