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ESTATE OF PALMER v. C.I.R.

No. 86-2044.

839 F.2d 420 (1988)

ESTATE OF D.D. PALMER, Deceased, Richard L. Braunstein and Davenport Bank & Trust Co., Executors and A.H. Palmer, Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.

United States Court of Appeals, Eighth Circuit.

Decided February 11, 1988.

Attorney(s) appearing for the Case

Albert H. Turkus, Washington, D.C., for appellants.

Jane S. Kimball, Tax Div., Washington, D.C., for appellee.

Before McMILLIAN, FAGG, and MAGILL, Circuit Judges.

FAGG, Circuit Judge.

A.H. Palmer and the Estate of D.D. Palmer (the Palmers) appeal a decision of the Tax Court in favor of the Commissioner of Internal Revenue (the Commissioner). The Tax Court confirmed income tax deficiencies against the Palmers resulting from partially disallowed charitable contribution deductions taken for the donation of property. We reverse and remand.

In 1971 D.D. Palmer donated a parcel of improved land in Davenport, Iowa, to the...

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