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LAMPE v. COMMISSIONER

Docket No. 24777-82.

49 T.C.M. 1505 (1985)

T.C. Memo. 1985-236

James and Helen M. Lampe v. Commissioner.

United States Tax Court.

Filed May 16, 1985.

Attorney(s) appearing for the Case

John G. Truelson, 224 Ft. Worth Club Bldg., Fort Worth, Tex., for the petitioners. James E. Archie, for the respondent.

Memorandum Findings of Fact and Opinion

SIMPSON, Judge:

The Commissioner determined a deficiency in the petitioners' Federal income taxes of $11,012 for 1979. The sole issue for decision is the fair market value of nine gemstones donated by the petitioners to a museum.

Findings of Fact

Some of the facts have been stipulated, and those facts are so found.

The petitioners, James and Helen Lampe, husband and wife, maintained their...

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