DARLING v. COMMISSIONER OF INTERNAL REVENUE, 43 T.C. 520 (1965) JAMES L. DARLING AND MARION C. DARLING, PETITIONERS, v. COMMISSIONER OFINTERNAL REVENUE, RESPONDENT Docket No. 94949.United States Tax Court. Filed January 29, 1965. CHARITABLE DEDUCTION — REMAINDER INTERESTS. — Petitioners conveyed to a private trustee remainder interests in improved real property, retaining unto themselves for […]
