Jones v. Comm'r
United States Tax Court
In 1997, P, an attorney practicing in Oklahoma, donated to a university library photocopied materials received from the Government in connection with P's representation of a criminal defendant. Held: Under Oklahoma law, an attorney does not own his client's case file, but rather maintains custodial possession of the file.
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In 1997, P, an attorney practicing in Oklahoma, donated to a university library photocopied materials received from the Government in connection with P's representation of a criminal defendant. Held: Under Oklahoma law, an attorney does not own his client's case file, but rather maintains custodial possession of the file. Because P did not possess an ownership interest in the materials and was thus incapable of effecting a valid gift of the materials under Oklahoma State law, sec. 170(c), I.R.C., precludes the charitable contribution deduction.
1Opinion of the Court
SHERREL AND LESLIE STEPHEN JONES, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Jones v. Comm'r
No. 20253-04
United States Tax Court
129 T.C. 146; 2007 U.S. Tax Ct. LEXIS 34; 129 T.C. No. 16;
November 1, 2007, Filed
In 1997, P, an attorney practicing in Oklahoma, donated to a university library photocopied materials received from the Government in connection with P's representation of a criminal defendant.
Held: Under Oklahoma law, an attorney does not own his client's case file, but rather maintains custodial possession of the file. Because P did not possess an ownership interest in…
2Cases cited29 opinions
- Commissioner v. Estate of BoschSupreme Court of the United States · 1967
- United States v. National Bank of CommerceSupreme Court of the United States · 1985
- United States v. MitchellSupreme Court of the United States · 1971
- Boyett Et Ux. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1953
- Commissioner v. BanksSupreme Court of the United States · 2005
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