EPPING v. COMMISSIONER

Docket No. 6024-90.

63 T.C.M. 3012 (1992)

T.C. Memo. 1992-279

Lawrence T. Epping and Jeanette T. Epping v. Commissioner.

United States Tax Court.

Filed May 14, 1992.


Attorney(s) appearing for the Case

Daniel A. Ritter, 530 Center St., Salem, Ore., for the petitioners. Gerald Douglas, for the respondent.


Memorandum Findings of Fact and Opinion

FAY, Judge:

Respondent determined deficiencies in Federal income tax for tax years 1984, 1985, and 1986 of $35,296.20, $2,258.74, and $41,448.50, respectively. After concessions, the sole issue for decision concerns the donation of animal mounts and related items by petitioners to certain charities for which petitioners claimed deductions pursuant to section 170.1 The parties do not dispute...

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