Robert E. Bormes v. Commissioner of Internal Revenue
This text of 512 F.2d 442 (Robert E. Bormes v. Commissioner of Internal Revenue) 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.
Opinion
512 F.2d 442
75-1 USTC P 9325
Robert E. BORMES et al., Appellants,
v.
COMMISSIONER OF INTERNAL REVENUE, Appellee.
Nos. 74-1691, 74-1736.
United States Court of Appeals,
Eighth circuit.
Submitted March 12, 1975.
Decided March 21, 1975.
Merrill R. Talpers and Thomas J. McGrath, Kansas City, Mo., for appellants.
Scott P. Crampton, Asst. Atty. Gen., Gilbert E. Andrews, Leonard J. Henzke, Jr., and Arthur L. Bailey, Attys., Tax Div., Dept. of Justice Washington, D. C., for appellee.
Before VAN OOSTERHOUT, Senior Circuit Judge, ROSS, Circuit Judge, and TALBOT SMITH, Senior District Judge.*
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.
TALBOT SMITH, Senior District Judge, Eastern District of Michigan, sitting by designation
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Cite This Page — Counsel Stack
512 F.2d 442, 35 A.F.T.R.2d (RIA) 1088, 1975 U.S. App. LEXIS 15537, Counsel Stack Legal Research, https://law.counselstack.com/opinion/robert-e-bormes-v-commissioner-of-internal-revenue-ca8-1975.