Lindsley v. Commissioner
United States Tax Court
Held: (1) Petitioner is not entitled to charitable contributions deductions disallowed by respondent; and (2) promotional and public relations expenses are not allowed.
1Opinion of the Court
EDWIN B. LINDSLEY, JR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Lindsley v. Commissioner
Docket No. 20192-80.
United States Tax Court
T.C. Memo 1983-729; 1983 Tax Ct. Memo LEXIS 62; 47 T.C.M. (CCH) 540; T.C.M. (RIA) 83729;
December 7, 1983.
Held: (1) Petitioner is not entitled to charitable contributions deductions disallowed by respondent; and (2) promotional and public relations expenses are not allowed.
Allen J. Gordon, for the petitioner.
T. Keith Fogg, for the respondent.
WHITAKER
MEMORANDUM FINDINGS OF FACT AND OPINION
WHITAKER, Judge: Petitioner Edwin B. Lindsley, Jr., resided…
2Cases cited23 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Dreicer v. CommissionerUnited States Tax Court · 1982
- Sanford v. CommissionerUnited States Tax Court · 1968
- William F. Sanford v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1969
18 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Pasquotank Action Council, Inc. v. City of Virginia BeachDistrict Court, E.D. Virginia · 1995