Legal Opinion
Rolfs v. Commissioner
Court of Appeals for the Seventh Circuit
Decided February 8, 2012No. 11-2078PublishedCited by 43 opinions
1Opinion of the Court
HAMILTON, Circuit Judge.
Taxpayers Theodore R. Rolfs and his wife Julia Gallagher (collectively, the Rolfs) purchased a three-acre lakefront property in the Village of Chenequa, Wisconsin. Not satisfied with the house that stood on the property, they decided to demolish it and build another. To accomplish the demolition, the Rolfs donated the house to the local fire department to be burned down in a firefighter training exercise. The Rolfs claimed a $76,000 charitable deduction on their 1998 tax return for the value of their donated and destroyed house. The IRS disallowed the deduction, and…
2Cases cited5 opinions
- Hernandez v. CommissionerSupreme Court of the United States · 1989
- United States v. American Bar EndowmentSupreme Court of the United States · 1986
- Stark v. CommissionerUnited States Tax Court · 1986
- Freda v. COMMISSIONER OF INTERNAL REVENUECourt of Appeals for the Seventh Circuit · 2011
- Rolfs v. Comm'rUnited States Tax Court · 2010
3Cited by43 opinions
- Dunlap v. Comm'rUnited States Tax Court · 2012
- Patel v. Comm'rUnited States Tax Court · 2012
- Alli v. Comm'rUnited States Tax Court · 2014
- John E. Rogers & Frances L. Rogers v. CommissionerUnited States Tax Court · 2018
- Webber v. CommissionerUnited States Tax Court · 2015
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