Sherrel and Leslie Stephen Jones v. Commissioner

129 T.C. No. 16

UNITED STATES TAX COURT SHERREL AND LESLIE STEPHEN JONES, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 20253-04. Filed November 1, 2007. In 1997, P, an attorney practicing in Oklahoma, donated to a university library photocopied materials received from the Government in connection with P’s representation of a criminal defendant. Held: Under Oklahoma law, an attorney does not own his client’s case file, but rather maintains custodial possession of the file. Because P did not possess an ownership interest in the materials and was thus incapable of…