Homer F. And Dorothy L. McMurray v. Commissioner of Internal Revenue, Homer F. And Dorothy L. McMurray v. Commissioner of Internal Revenue

STAHL, Circuit Judge.

In these consolidated appeals, Dorothy L. McMurray and Homer F. McMurray (“the McMurrays”), challenge decisions of the United States Tax Court which upheld determinations made by the Commissioner of Internal Revenue (“the Commissioner”) that the McMurrays are jointly liable for income tax deficiencies for 1984 through 1988, as well as penalties stemming from those deficiencies. The deficiencies are based on the Commissioner’s conclusion that the McMurrays overstated the value of certain charitable land donations. For the reasons that follow, we affirm the deficiency…