Legal Opinion
Gatlin v. Commissioner
United States Tax Court
Decided August 25, 1982No. Docket Nos. 9760-77, 9761-77UnpublishedCited by 1 opinion
Held, fair market value of unlisted stock contributed to charity determined.
1Opinion of the Court
WILLIAM E. GATLIN and MARILYN B. GATLIN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent; JAMES M. WINGE and WILLIE B. WINGE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Gatlin v. Commissioner
Docket Nos. 9760-77, 9761-77.
United States Tax Court
T.C. Memo 1982-489; 1982 Tax Ct. Memo LEXIS 252; 44 T.C.M. (CCH) 945; T.C.M. (RIA) 82489;
August 25, 1982.
Held, fair market value of unlisted stock contributed to charity determined.
Robert S. Bolt,Leslie J. Barnett, and Jacob I. Reiber, for the petitioners.
Roger D. Osburn, for the respondent.
SIMPSON
MEMORANDUM FINDINGS OF FACT…
2Cases cited31 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- United States v. JanisSupreme Court of the United States · 1976
- Helvering v. TaylorSupreme Court of the United States · 1935
- Helvering v. National Grocery Co.Supreme Court of the United States · 1938
- United States v. CartwrightSupreme Court of the United States · 1973
26 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Krapf v. United StatesUnited States Court of Claims · 1989