Legal Opinion
Imbesi v. Commissioner
United States Tax Court
Decided September 2, 1981No. Docket No. 8522-77Unpublished
Held, fair market value of land contributed to charity determined.
1Opinion of the Court
ANTHONY IMBESI and HAZEL IMBESI, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Imbesi v. Commissioner
Docket No. 8522-77.
United States Tax Court
T.C. Memo 1981-484; 1981 Tax Ct. Memo LEXIS 262; 42 T.C.M. (CCH) 977; T.C.M. (RIA) 81484;
September 2, 1981.
Held, fair market value of land contributed to charity determined.
Lawrence T. Imbesi, for the petitioners.
Mark E. Kropiewnicki, for the respondent.
SIMPSON
MEMORANDUM FINDINGS OF FACT AND OPINION
SIMPSON, Judge: The Commissioner determined a deficiency of $ 16,418.79 in the petitioners' Federal income tax for 1974. After concessions by…
2Cases cited6 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Kaplan v. CommissionerUnited States Tax Court · 1965
- Wolfsen Land & Cattle Co. v. CommissionerUnited States Tax Court · 1979
- Estate of Fawcett v. CommissionerUnited States Tax Court · 1975
- Estate of Nail v. CommissionerUnited States Tax Court · 1972
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