Case Name: Robert E. BORMES et al., Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Appellee
Court: United States Court of Appeals for the Eighth Circuit
Jurisdiction: United States
Decision Date: 1975-03-21
Citations: 512 F.2d 442
Docket Number: Nos. 74-1691, 74-1736
Parties: Robert E. BORMES et al., Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.
Judges: Before VAN OOSTERHOUT, Senior Circuit Judge, ROSS, Circuit Judge, and TALBOT SMITH, Senior District Judge.
Reporter: Federal Reporter 2d Series
Volume: 512
Pages: 442–442

Head Matter:
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.
TALBOT SMITH, Senior District Judge, Eastern District of Michigan, sitting by designation.

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.