Estate of Thomas L. Kaplin, Deceased Maury I. Kaplin, and Gertrude F. Kaplin, Surviving Spouse v. Commissioner of Internal Revenue

BOYCE F. MARTIN, Jr., Circuit Judge.

This is an appeal of the Tax Court’s second decision regarding the valuation of donated real estate for charitable deduction purposes. The Tax Court upheld a deficiency in petitioners’ 1975 and 1976 taxes. Estate of Kaplin v. Commissioner, Tax Ct.Mem.Dec. (P-H) 11 86,167 (1986). We previously reversed the Tax Court’s 1982 judgment, Tax Ct.Mem.Dec. (P-H) 11 82,440 (1982), by our opinion, Estate of Kaplin v. Commissioner, 748 F.2d 1109 (6th Cir. 1984), finding that the court erroneously failed to consider both the sale of the property in question and its…