Bruce and Jeanne Korson, et al. - Page 1

                                 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.           

                    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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