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MUSGRAVE v. COMMISSIONER

Docket No. 11209-98.

80 T.C.M. 341 (2000)

T.C. Memo. 2000-285

Kenneth L. Musgrave v. Commissioner.

United States Tax Court.

Filed September 6, 2000.

Attorney(s) appearing for the Case

David L. Hooper, for the petitioners. George E. Gasper, for the respondent.

MEMORANDUM OPINION

LARO, Judge:

This case is before the Court fully stipulated. See Rule 122.1 Respondent determined deficiencies in petitioners' 1994 and 1995 Federal income tax of $66,886 and $41,020, respectively. The sole issue we must decide is whether petitioners' entry into a contract for deed of real property with a charitable organization in 1994 constituted, in part, a completed gift. We hold that it did.

The...

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