Howard J. Kaplan and Brenda L. Kaplan, et al. - Page 45

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               Based upon our examination of the entire record before us,             
          we find that petitioners in each of these cases have failed to              
          carry their burden of establishing that under section 170 they              
          are entitled for 1999 to petitioners’ respective claimed noncash            
          charitable contribution deductions or to any other deductions               
          attributable to KQC’s claimed noncash charitable contribution to            
          TMC of the improved property on Maple Street or any portion of              
          such property.                                                              

               19(...continued)                                                       
          of a bona fide inter vivos gift that are in dispute were present            
          with respect to KQC’s claimed noncash charitable contribution to            
          TMC.  Nor do we have to address respondent’s position that                  
          petitioners in each of these cases have failed to carry their               
          burden of showing that they substantially complied with all of              
          the substantiation requirements under sec. 170 and the regula-              
          tions thereunder.  We note, however, that Mr. Mumford’s December            
          17, 1999 letter (1) did not contain the actual or expected date             
          of a charitable contribution of all or a portion of the improved            
          property on Maple Street that was the subject of that letter,               
          (2) did not indicate that Mr. Mumford prepared it in order to               
          substantiate a charitable contribution for tax purposes, and                
          (3) made no reference to the notice of Federal interest that on             
          May 15, 1998, was filed with respect to the improved property on            
          Maple Street with the Sandusky County recorder’s office.  We also           
          note (1) that KQC’s Form 8283 included as part of KQC’s 1999                
          return did not contain certain information required by that form            
          (e.g., the date and manner of KQC’s acquisition of the property             
          purportedly contributed to TMC or the cost or other basis of such           
          property, adjusted as provided by sec. 1016) and (2) that the               
          donee acknowledgment in that form was not completed by TMC but              
          was left blank.  Finally, in light of our finding that petition-            
          ers have failed to carry their burden of establishing that all of           
          the essential elements of a bona fide inter vivos gift were                 
          present on Dec. 31, 1999 (or at any other time in 1999) with                
          respect to KQC’s claimed noncash charitable contribution to TMC,            
          we need not address the parties’ dispute over the fair market               
          value of any such claimed contribution.  In this regard, we need            
          not make any comments in addition to the comments that we made at           
          the trial in these cases with respect to the parties’ respective            
          experts and such experts’ respective reports.                               




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