MAST v. COMMISSIONER

Docket Nos. 43312-85, 43313-85, 43314-85, 43315-85, 43316-85.

57 T.C.M. 1355 (1989)

T.C. Memo. 1989-438

Gifford M. Mast, Jr. and Judith A. Mast, et al. v. Commissioner.

United States Tax Court.

Filed August 17, 1989.


Attorney(s) appearing for the Case

David J. Duez, for the petitioners. Albert B. Kerkhove, for the respondent.


Memorandum Opinion

DRENNEN, Judge:

These cases involved primarily the value of certain interests in a large collection of antique stereoscopic negative glass plates and related material, known as the Keystone-Mast Collection, which were donated by the petitioners to the University of California at Riverside (UCR) in 1977 and 1981. On their income tax returns for those years petitioners claimed a value of $1,427,253 for the entire collection and deducted...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases