Cupler v. Commissioner
United States Tax Court
Petitioner John A. Cupler II developed two items of specialized medical equipment, which he then donated to charitable organizations. Held, one donation was made in 1967 and the other in 1969. Held, further, that the fair market value of the 1967 donation is $ 10,000 and that of the 1969 donation is $ 15,000.
1Opinion of the Court
John A. Cupler II and Margaret D. Cupler, Petitioners v. Commissioner of Internal Revenue, Respondent
Cupler v. Commissioner
Docket No. 4743-73
United States Tax Court
64 T.C. 946; 1975 U.S. Tax Ct. LEXIS 78;
August 26, 1975, Filed
Decision will be entered under Rule 155.
Petitioner John A. Cupler II developed two items of specialized medical equipment, which he then donated to charitable organizations. Held, one donation was made in 1967 and the other in 1969. Held, further, that the fair market value of the 1967 donation is $ 10,000 and that of the 1969 donation is $ 15,000.
Frank S. Deming and J.…
2Cases cited21 opinions
- Dayton Power & Light Co. v. Public Utilities CommissionSupreme Court of the United States · 1934
- Guggenheim v. RasquinSupreme Court of the United States · 1941
- Estate of Smith v. CommissionerUnited States Tax Court · 1972
- Estate of David Smith, Deceased v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1975
- Estate of Falese v. CommissionerUnited States Tax Court · 1972
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