Ernest L. Wilkinson and Alice L. Wilkinson v. The United States
United States Court of Claims
1Opinion of the Court
LARAMORE, Judge.
Taxpayers1 seek to recover income tax alleged to have been wrongfully collected from them for the calendar year 1951. They aver that the Commissioner of Internal Revenue erroneously disallowed the major portion of plaintiffs’ claimed deduction for charitable contributions. The Commissioner . of Internal Revenue allowed a portion of the deduction but disallowed the remainder on the ground that the amount contributed exceeded the le-*470gaily permissible deduction of 15 per cen-tum of taxpayers' adjusted gross income.
In addition, the Commissioner of Internal Revenue asserts a…
Also in this document: Concurrence.
2Cases cited14 opinions
- Lucas v. EarlSupreme Court of the United States · 1930
- Helvering v. HorstSupreme Court of the United States · 1940
- Corn Products Refining Co. v. CommissionerSupreme Court of the United States · 1956
- Harrison v. SchaffnerSupreme Court of the United States · 1941
- Helvering v. EubankSupreme Court of the United States · 1941
9 more not listed; retrieve them via the Exa API.
3Cited by21 opinions
- Schwalbach v. CommissionerUnited States Tax Court · 1998
- Christine L. Pounds as Independent of the Estate of Horace E. Pounds and Christine L. Pounds v. United StatesCourt of Appeals for the Fifth Circuit · 1967
- Grinnell Corporation v. The United StatesUnited States Court of Claims · 1968
- Mapco Inc. v. United StatesUnited States Court of Claims · 1977
- Jamison v. United StatesDistrict Court, N.D. California · 1968
16 more not listed; retrieve them via the Exa API.