ORTH v. C.I.R.

No. 86-1546.

813 F.2d 837 (1987)

David H. ORTH and Barbara A. Orth, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Seventh Circuit.

Decided March 9, 1987.


Attorney(s) appearing for the Case

Michael A. Sandberg, Kamensky & Rubinstein, Lincolnwood, Ill., for petitioners-appellants.

Elaine F. Ferris, Asst. Atty. Gen., Tax Div., Dept. of Justice, Washington, D.C., for respondent-appellee.

Before BAUER, Chief Judge, WOOD, Circuit Judge, and ESCHBACH, Senior Circuit Judge.


HARLINGTON WOOD, Jr., Circuit Judge.

This is an appeal from the tax court's decision affirming the Commissioner's deficiency determination against the taxpayers, David H. Orth and Barbara A. Orth. The taxpayers donated 73 lithographs to various charitable organizations, and claimed a charitable contribution deduction in the amount of $300 per lithograph, the price for which similar lithographs allegedly were sold in galleries or from art dealers. The Commissioner...

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