T.C. Memo. 1998-132
UNITED STATES TAX COURT
BRUCE AND JEANNE KORSON, ET AL.1, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket Nos. 18976-96, Filed April 6, 1998.
18977-96,
18978-96.
R determined deficiencies in income tax on account
of R's revaluation of certain numismatic materials
contributed to charity; Ps claim an overpayment on
account of their own, subsequent revaluation.
Held: Deficiencies sustained in part. Held,
further, no overpayments made.
Sidney D. Rosoff and Paula G.A. Ryan, for petitioners.
Mark A. Ericson and Laurence D. Ziegler, for respondent.
1 The following cases are consolidated for trial, briefing,
and opinion: Armin B. Allen, docket No. 18977-96; John H. Allen
and Susan N. Allen, docket No. 18978-96.
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