STARK v. COMMISSIONER

Docket No. 10409-84.

86 T.C. 243 (1986)

NELDA C. STARK, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed March 3, 1986.


Attorney(s) appearing for the Case

John G. Heard, Glen A. Rosenbaum, and James D. Penny, for the petitioner.

David W. Johnson, for the respondent.


COHEN, Judge:

Respondent determined a deficiency of $97,372.10 in petitioner's Federal income tax for 1975. Petitioner claimed an overpayment in an amended petition. The issues for decision are as follows: (1) Whether petitioner is entitled to a charitable contribution deduction with respect to certain real property in which she retained a mineral interest, and (2) if so, the proper amount of the charitable contribution...

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