Myron G. Sammons and Dorothy Sammons, Petitioners-Appellees/cross-Appellants v. Commissioner of Internal Revenue, Cross-Appellee

Myron and Dorothy Sammons appeal a decision of the United States Tax Court partially disallowing their deduction of $548,380 for the donation of certain Indian artifacts to the Museum of Native American Cultures. The Tax Court determined that the value of the donation on the date of the gift was $140,000 and reduced the deduction accordingly. The reduced amount was equal to what the Sammons had paid for the artifacts less than a year before making their contribution to the museum. The Sammons also appeal the Tax Court’s approval of a negligence penalty imposed by the Commissioner of Internal Revenue. The Commissioner appeals the Tax Court’s determination that the Sam-mons could include, among the items for which their charitable deduction was taken, artifacts incorporating certain feathers and other parts of birds protected by the Bald Eagle Protection Act, 16 U.S.C. §§ 668 -668d, the Migratory Bird Treaty Act, 16 U.S.C. §§ 703-711 , and the Endangered Species Act, 16 U.S.C. §§ 1531-1543 .

We have jurisdiction pursuant to 26 U.S.C. § 7482 (a). We affirm the Tax Court’s partial disallowance of the deduction and the inclusion of the items incorporating the protected bird elements.…