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absorption discount applied to approximately 400 works or groups of
works of art); sheet music, Rimmer v. Commissioner, T.C. Memo.
1995-215 (market absorption discount applied to charitable
contribution of collection of sheet music containing approximately
85,000 pieces); manuscripts, Jarre v. Commissioner, 64 T.C. 183
(1975) (market absorption discount applied to charitable contribution
of large collection of original music manuscripts and other related
material); books, Skripak v. Commissioner, 84 T.C. 285, 324 (1985)
(market absorption discount applied to charitable contribution of
large collection of books); animal trophies, Epping v. Commissioner,
T.C. Memo. 1992-279 (market absorption discount applied to charitable
gift of mainly animal mounts); Estate of Miller v. Commissioner,
T.C. Memo. 1991-515 (market absorption discount applied to donation
of animal trophies), affd. without published opinion 983 F.2d 232
(5th Cir. 1993); and real estate, Estate of Sturgis v. Commissioner,
T.C. Memo. 1987-415 (20-percent market absorption discount applied to
11,298.86 acres of undeveloped land); Carr v. Commissioner, T.C.
Memo. 1985-19 (30-percent market absorption discount applied to
175 developed lots; no discount applied to 437.5 undeveloped lots);
Estate of Folks v. Commissioner, T.C. Memo. 1982-43 (20-percent
market absorption discount applied to five leased lumberyards with
the same tenant and in the same geographical area); Estate of
Grootemaat v. Commissioner, T.C. Memo. 1979-49 (15-percent market
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