Lightman v. Commissioner
United States Tax Court
Held, charitable contribution deductions for 19 paintings determined to be significantly lower than claimed by petitioners. Held further, petitioners are not liable for additions to tax for negligence.
1Opinion of the Court
BERNARD LIGHTMAN AND BARBARA LIGHTMAN, ET AL. 1, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Lightman v. Commissioner
Docket Nos. 9026-83, 9027-83, 1707-84
United States Tax Court
T.C. Memo 1985-315; 1985 Tax Ct. Memo LEXIS 317; 50 T.C.M. (CCH) 266; T.C.M. (RIA) 85315;
June 27, 1985.
Held, charitable contribution deductions for 19 paintings determined to be significantly lower than claimed by petitioners. Held further, petitioners are not liable for additions to tax for negligence.
J. Harold Flannery and Norman H. Wolfe, for the petitioners.
John O'Brien, for the respondent.
WHITAKER
MEM…
2Cases cited15 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Bixby v. CommissionerUnited States Tax Court · 1972
- United States v. CartwrightSupreme Court of the United States · 1973
- Chiu v. CommissionerUnited States Tax Court · 1985
- Jerome D. And Bernetta O. Hanson v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1983
10 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Myron G. Sammons and Dorothy Sammons, Petitioners-Appellees/cross-Appellants v. Commissioner of Internal Revenue, Cross-AppelleeCourt of Appeals for the Ninth Circuit · 1988