Briggs v. Commissioner
United States Tax Court
Petitioner donated land to A Nation In One Foundation, Inc., to be used for the establishment of a cultural, educational, and medical center for the benefit of all native Americans. An agreement executed by petitioner and A Nation In One Foundation, Inc., contained restrictions, inter alia, with respect to the use and alienation of the donated property and the establishment of the center.
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Petitioner donated land to A Nation In One Foundation, Inc., to be used for the establishment of a cultural, educational, and medical center for the benefit of all native Americans. An agreement executed by petitioner and A Nation In One Foundation, Inc., contained restrictions, inter alia, with respect to the use and alienation of the donated property and the establishment of the center. Held, the agreement and deed granting the property to A Nation In One Foundation, Inc., must be read together, under California law, as one instrument. Held, further, the restrictions contained in paragraphs…
1Opinion of the Court
Hall, Judge:
Respondent determined deficiencies in petitioner’s income tax as follows:
Year Deficiency
1968 . $74,040
1970 . 188,824
1971 . 63,883
Due to concessions by petitioner, the issues remaining are:(1) Whether petitioner is entitled to a charitable contribution deduction in 1970 for property transferred to A Nation In One Foundation, Inc.(2) If petitioner is entitled to a charitable contribution deduction, we must decide:(a) the value of the gift; and(b) whether A Nation In One Foundation, Inc., was a private foundation, a private operating foundation, or a public charity for purposes of…
2Cases cited13 opinions
- United States v. Provident Trust Co.Supreme Court of the United States · 1934
- United States v. Bertha DeanCourt of Appeals for the First Circuit · 1955
- Nevin v. SalkCalifornia Court of Appeal · 1975
- Marshall v. Standard Oil Co.California Court of Appeal · 1936
- Papst v. HamiltonCalifornia Supreme Court · 1901
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3Cited by24 opinions
- Stark v. CommissionerUnited States Tax Court · 1986
- 885 Inv. Co. v. CommissionerUnited States Tax Court · 1990
- Sam E. Wyly v. United StatesCourt of Appeals for the Fifth Circuit · 1981
- Canada v. CommissionerUnited States Tax Court · 1984
- Graev v. CommissionerUnited States Tax Court · 2013
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