McKenna v. Commissioner
United States Tax Court
Income Tax -- Deductions -- Contributions. -- Unincorporated organizations of volunteer firemen held organized for charitable purposes within the meaning and purpose of section 23 (o) (2), I. R. C., and contributions thereto are deductible.
1Opinion of the Court
OPINION.
Murdock, Judge:
The Commissioner determined a deficiency of $414.49 in the petitioner’s income tax for the calendar year 1940. The only issue is whether the petitioner is entitled to deductions under section 23 (o) for contributions which he made to several volunteer fire departments. The facts have been stipulated.
The petitioner is a resident of Westmoreland County, Pennsylvania, and filed his Federal income tax return for the calendar year 1940 with the collector of internal revenue for the twenty-third district of Pennsylvania, at Pittsburgh. He made donations during 1940 to several…
2Cases cited3 opinions
- Fire Insurance Patrol v. BoydSupreme Court of Pennsylvania · 1888
- Lawson's EstateSupreme Court of Pennsylvania · 1919
- Humane Fire Company's AppealSupreme Court of Pennsylvania · 1879
3Cited by10 opinions
- Connelly v. CommissionerUnited States Tax Court · 1946
- Sheldon v. CommissionerUnited States Tax Court · 1946
- Connelly v. CommissionerUnited States Tax Court · 1946
- Frederick H. Knight & Nina A. Knight v. CommissionerUnited States Tax Court · 1950
- McKenna v. CommissionerUnited States Tax Court · 1945
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