Thomas B. Goldsby, Jr. and Sandra C. Goldsby - Page 1

                                 T.C. Memo. 2006-274                                  


                               UNITED STATES TAX COURT                                


            THOMAS B. GOLDSBY, JR. AND SANDRA C. GOLDSBY, Petitioners v.              
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 8232-05.           Filed December 27, 2006.                 


               Scott F. May, for petitioners.                                         
               Edsel Ford Holman, Jr., for respondent.                                


                                 MEMORANDUM OPINION                                   

               KROUPA, Judge:  Respondent determined a $124,662 deficiency            
          in petitioners’ Federal income tax for 2002 by denying a $390,629           
          charitable contribution pass-through deduction petitioners                  
          carried over from 2000 regarding conservation easements on real             
          estate owned by the Goldsby-Matthews Trust (the trust).  We are             






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