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PRICE v. COMMISSIONER

Docket No. 10370-83.

49 T.C.M. 1236 (1985)

T.C. Memo. 1985-182

Pliny A. Price and Margaret Price v. Commissioner.

United States Tax Court.

Filed April 15, 1985.

Attorney(s) appearing for the Case

Ronald W. Gabriel and Charles M. Steines, 41 South High St., Columbus, Ohio, for the petitioners. Nancy Herbert and Robert J. Kastl, for the respondent.

Memorandum Findings of Fact and Opinion

COHEN, Judge:

Respondent determined a deficiency of $11,957 in petitioners' Federal income taxes for 1979. In dispute is the value of certain items donated to the Gemological Institute of America in 1979.

Findings of Fact

Some of the facts have been stipulated, and the stipulation is incorporated herein by this reference. Petitioners were residents of Columbus, Ohio, at the time they filed their petition...

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