ESTATE OF KAPLIN v. C.I.R.

No. 86-1641.

815 F.2d 32 (1987)

ESTATE OF Thomas L. KAPLIN, Deceased; Maury I. Kaplin, Executor; and Gertrude F. Kaplin, Surviving Spouse, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Sixth Circuit.

Decided April 3, 1987.


Attorney(s) appearing for the Case

Gerald P. Moran, Gressley, Kaplin, Parker, and Frederickson, Toledo, Ohio, Gregory C. Farell, for petitioners-appellants.

Jean Owens, Acting Counsel, IRS, Washington, D.C., William F. Nelson (Lead Counsel), Washington, D.C., Michael L. Paup (Lead Counsel), Roger M. Olsen, Tax Div., Dept. of Justice, Washington, D.C., David English Carmack, Reviewer, Janet Kay Jones, for respondent-appellee.

Before MERRITT and MARTIN, Circuit Judges, and WEICK, Senior Circuit Judge.


BOYCE F. MARTIN, Jr., Circuit Judge.

This is an appeal of the Tax Court's second decision regarding the valuation of donated real estate for charitable deduction purposes. The Tax Court upheld a deficiency in petitioners' 1975 and 1976 taxes. Estate of Kaplin v. Commissioner, Tax Ct.Mem.Dec. (P-H) ¶ 86,167 (1986). We previously reversed the Tax Court's 1982 judgment, Tax Ct.Mem.Dec. (P-H) ¶ 82,440 (1982), by our opinion, Estate of Kaplin v. Commissioner...

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