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THEODOTOU v. COMMISSIONER

Docket Nos. 7488-83, 21999-83.

49 T.C.M. 1233 (1985)

T.C. Memo. 1985-181

Chris B. Theodotou and Helen C. Theodotou v. Commissioner.

United States Tax Court.

Filed April 15, 1985.

Attorney(s) appearing for the Case

Ronald W. Gabriel and Charles M. Steines, 37 W. Broad St., Columbus, Ohio., for the petitioners. Nancy Herbert and Robert J. Kastl, for respondent.

Memorandum Findings of Fact and Opinion

COHEN, Judge:

Respondent determined a deficiency of $7,829 in petitioners' Federal income taxes for 1979 (docket No. 7488-83) and deficiencies of $21,492.34 and $31,742.18 in petitioners' Federal income taxes for 1980 and 1981, respectively (docket No. 21999-83). In dispute is the value of certain gemstones donated by petitioners to the University of Richmond.

Findings of Fact

Some of the facts have...

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