Jarre v. Commissioner
United States Tax Court
Petitioner Maurice Jarre contributed certain of his original music manuscripts and other related material, such as the score of "Dr. Zhivago," to the University of Southern California in 1967 and 1968. Held, the fair market value of said gifts determined.
1Opinion of the Court
Sterrett, Judge:
The respondent determined deficiencies of $28,116 and $34,028 in the Federal income taxes of petitioners for the calendar years 1967 and 1968, respectively. The sole issue1 presented requires our determination of the fair market value of certain original music manuscripts and related material contributed by petitioner Maurice Jarre to the University of Southern California in 1967 and 1968 for purposes of computing the amount of deductions for charitable contributions to which petitioners are entitled under section 170,1.R.C. 1954.2
FINDINGS OF FACT
Some of the facts have been…
2Cases cited6 opinions
- Estate of Smith v. CommissionerUnited States Tax Court · 1972
- Estate of David Smith, Deceased v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1975
- Kaplan v. CommissionerUnited States Tax Court · 1965
- Publicker v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1953
- Keystone Wood Products Co. v. CommissionerUnited States Board of Tax Appeals · 1930
1 more not listed; retrieve them via the Exa API.
3Cited by30 opinions
- Skripak v. CommissionerUnited States Tax Court · 1985
- Anselmo v. CommissionerUnited States Tax Court · 1983
- Lio v. CommissionerUnited States Tax Court · 1985
- Grant v. CommissionerUnited States Tax Court · 1985
- Cupler v. CommissionerUnited States Tax Court · 1975
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