Legal Opinion
Ferrari v. Commissioner
United States Tax Court
Decided September 25, 1989No. Docket No. 36048-87UnpublishedCited by 3 opinions
Held: Values of pre-Columbian art objects redetermined for charitable contribution purposes.
1Opinion of the Court
HERIBERTO A. FERRARI AND NOEMI O. FERRARI, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Ferrari v. Commissioner
Docket No. 36048-87
United States Tax Court
T.C. Memo 1989-521; 1989 Tax Ct. Memo LEXIS 521; 58 T.C.M. (CCH) 221; T.C.M. (RIA) 89521;
September 25, 1989; As corrected September 26, 1989
Held: Values of pre-Columbian art objects redetermined for charitable contribution purposes.
Carl Wells Hall, III, for the petitioners.
Frank C. McClanahan, III, for the respondent.
WHITAKER
MEMORANDUM FINDINGS OF FACT AND OPINION
WHITAKER, Judge: By statutory notice dated August 7, 1987,…
2Cases cited3 opinions
- Frances M. Cullers v. Commissioner of Internal Revenue, C. H. Cullers v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1956
- Loesch & Green Const. Co. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1954
- Est. of Giselman v. CommissionerUnited States Tax Court · 1988
3Cited by3 opinions
- Willamette Indus. v. CommissionerUnited States Tax Court · 1995
- Estate of Hatchett v. CommissionerUnited States Tax Court · 1989
- Jacobson v. CommissionerUnited States Tax Court · 1989