Grant v. Commissioner
United States Tax Court
During 1972, 1973, and 1974, petitioner performed uncompensated legal services for organizations eligible to receive deductible charitable contributions. Also, he represented a client in a divorce proceeding which lasted from 1971 through 1974 and was not compensated for most of the services he rendered in that proceeding. In April 1972, petitioner separated from his wife and vacated his house.
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During 1972, 1973, and 1974, petitioner performed uncompensated legal services for organizations eligible to receive deductible charitable contributions. Also, he represented a client in a divorce proceeding which lasted from 1971 through 1974 and was not compensated for most of the services he rendered in that proceeding. In April 1972, petitioner separated from his wife and vacated his house. His wife rented part of the house to a tenant beginning in September 1972. His wife vacated the house in January 1973. In July 1973, petitioner and his wife were divorced a mensa et thoro. In late 1974…
1Opinion of the Court
Chabot, Judge:
Respondent determined deficiencies in Federal individual income taxes and additions to tax under section 6653(a)1 as follows:
Year Deficiency2 Additions to tax sec. 6653(a)
1972 $3,660.22 $183.01
1973 3,085.21 154.26
1974 3,378.87 168.94
After concessions by both parties, the issues for decision3 are as follows:(1) Whether the value of uncompensated legal services performed by petitioner for charitable, governmental, religious, and educational organizations is deductible under section 170;(2) Whether the value of services performed by petitioner in a divorce proceeding, in excess of…
2Cases cited35 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Commissioner v. South Texas Lumber Co.Supreme Court of the United States · 1948
- Bixby v. CommissionerUnited States Tax Court · 1972
- Bob Jones University v. United StatesSupreme Court of the United States · 1983
- United States v. CorrellSupreme Court of the United States · 1967
30 more not listed; retrieve them via the Exa API.
3Cited by28 opinions
- Cramer v. CommissionerUnited States Tax Court · 1993
- Stephen Bolaris and Valerie H. Bolaris v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1985
- Saunders v. CommissionerCourt of Appeals for the Sixth Circuit · 2003
- Charles P. Littlejohn & Maxine M. Littlejohn v. CommissionerUnited States Tax Court · 2020
- Lussy v. CommissionerUnited States Tax Court · 1995
23 more not listed; retrieve them via the Exa API.