United States Tax Court October 29, 1997, 17146-95 (John T. and Linda L. Hewitt v. Commissioner)

109 T.C. No. 12

UNITED STATES TAX COURT

JOHN T. AND LINDA L. HEWITT, Petitioners v.

COMMISSIONER OF INTERNAL REVENUE, Respondent

Docket No. 17146-95. Filed October 29, 1997.

During 1990 and 1991, Ps donated nonpublicly

traded stock for which they claimed charitable

contribution deductions in amounts which the parties

agree represent the fair market values of such stock.