Weingarden v. Commissioner
United States Tax Court
The organization to which petitioners made a charitable contribution, a local post of the Veterans of Foreign Wars, met the financial support requirements of sec. 509(a)(2), I.R.C. 1954. Held, the deduction to which petitioners are entitled with respect to that charitable contribution is governed by the 20-percent limitation of sec. 170(b)(1)(B), I.R.C. 1954, not by the 50-percent limitation of sec. 170(b)(1)(A), I.R.C. 1954.
1Opinion of the Court
OPINION
SWIFT, Judge:
In a statutory notice of deficiency dated November 25, 1983, respondent determined deficiencies in petitioners’ Federal income tax liabilities for the years 1979 and 1980 in the amounts of $32,793 and $104,669, respectively.
Following concessions by the parties, the only issue for decision is whether the charitable deduction to which petitioners are entitled for a contribution of real estate to a local post of the Veterans of Foreign Wars is governed by the limitation of 50 percent of petitioners’ contribution base, pursuant to section 170(b)(1)(A),1 or by the limitation of…
2Cases cited4 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Regan v. Taxation With Representation of WashingtonSupreme Court of the United States · 1983
- Charles Ilfeld Co. v. HernandezSupreme Court of the United States · 1934
- Taxation With Representation v. United StatesCourt of Appeals for the Fourth Circuit · 1978
3Cited by9 opinions
- Earl & Shirley Weingarden v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1987
- Kessler v. CommissionerUnited States Tax Court · 1986
- Zeta Beta Tau Fraternity, Inc. v. CommissionerUnited States Tax Court · 1986
- David F. Hewitt & Tammy K. Hewitt v. CommissionerUnited States Tax Court · 2020
- David F. Hewitt & Tammy K. Hewitt v. CommissionerUnited States Tax Court · 2020
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