Legal Opinion
Earl & Shirley Weingarden v. Commissioner of Internal Revenue
Court of Appeals for the Sixth Circuit
Decided August 3, 1987No. 86-1681PublishedCited by 22 opinions
1Opinion of the Court
MERRITT, Circuit Judge.
This tax case raises an intricate issue of statutory interpretation concerning the deduction of charitable contributions to veterans organizations prior to amendments to the tax law in 1984 and 1986. The issue requires an interpretation of three semantically complex, interlocking sections of the Internal Revenue Code of 1954 that cross-reference and incorporate each other, sections 170, 509 and 501. The relevant language of these sections is set forth in the appendix.
In 1979 the donor taxpayer gave a $435,-000 building to Southgate Veterans of Foreign Wars Post No. 9283…
2Cases cited5 opinions
- Regan v. Taxation With Representation of WashingtonSupreme Court of the United States · 1983
- Porter v. CommissionerSupreme Court of the United States · 1933
- Helvering v. BlissSupreme Court of the United States · 1934
- Weingarden v. CommissionerUnited States Tax Court · 1986
- Hartwick College v. United StatesCourt of Appeals for the Second Circuit · 1986
3Cited by22 opinions
- Lima Surgical Associates, Inc., Voluntary Employees' Beneficiary Association Plan Trust, Huntington National Bank, Trustee v. The United StatesCourt of Appeals for the Federal Circuit · 1991
- Dana Corp. v. United StatesDistrict Court, N.D. Ohio · 1991
- The Limited, Inc., and Consolidated Subsidiaries v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 2002
- Ernest and Mary C. Horton v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1994
- Intermet Corporation & Subsidiaries v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 2000
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