Legal Opinion
Constancio Babilonia and Cleo Babilonia v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided July 16, 1982No. 80-7403PublishedCited by 14 opinions
1Per curiam
The taxpayers, parents of Olympic figure skater Tai Babilonia, sought to deduct the cost of accompanying Tai to various international competitions as expenses incurred incident to performing a service to a charitable organization. We affirm the Tax Court’s decision disallowing the deductions.
We have repeatedly held that donations to a charitable organization are deductible only if made out of a “detached and disinterested generosity.” See, e.g., Allen v. United States, 541 F.2d 786, 787 (9th Cir. 1976). Where a contribution benefits the donor as well as the charity, the primary purpose…
2Cases cited7 opinions
- Harold Dejong and Marjorie J. Dejong v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1962
- Saltzman v. CommissionerUnited States Tax Court · 1970
- George A. And Meryl Collman v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1975
- Tate v. CommissionerUnited States Tax Court · 1973
- William Stephen Allen and Jane E. Allen, His Wife v. United StatesCourt of Appeals for the Ninth Circuit · 1976
2 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Graham v. CommissionerCourt of Appeals for the Ninth Circuit · 1987
- Van Dusen v. CommissionerUnited States Tax Court · 2011
- Don K. White and Alice S. White v. The United States of AmericaCourt of Appeals for the Tenth Circuit · 1984
- Harold Davis and Enid Davis v. United StatesCourt of Appeals for the Ninth Circuit · 1989
- Katherine Jean Graham v. Commissioner of Internal Revenue Service, Richard M. Hermann v. Commissioner of Internal Revenue Service, David Forbes Maynard v. Commissioner of Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1987
9 more not listed; retrieve them via the Exa API.