Bormes v. Commissioner

512 F.2d 442, 35 A.F.T.R.2d (RIA) 75
CourtCourt of Appeals for the Eighth Circuit
DecidedMarch 21, 1975
DocketNos. 74-1691, 74-1736
StatusPublished
Cited by1 cases

This text of 512 F.2d 442 (Bormes v. Commissioner) is published on Counsel Stack Legal Research, covering Court of Appeals for the Eighth Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Bormes v. Commissioner, 512 F.2d 442, 35 A.F.T.R.2d (RIA) 75 (8th Cir. 1975).

Opinion

PER CURIAM.

This is an appeal by taxpayers from a decision of the Tax Court sustaining the Commissioner’s valuation of real estate donated to a recognized charitable corporation. The decision of the Tax Court is supported by substantial evidence and is not clearly erroneous. We affirm upon the basis of the Tax Court’s opinion reported at P — H Memo T.C. par. 74,065 (1974).

Affirmed.

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Bluebook (online)
512 F.2d 442, 35 A.F.T.R.2d (RIA) 75, Counsel Stack Legal Research, https://law.counselstack.com/opinion/bormes-v-commissioner-ca8-1975.