Spiegel v. Commissioner
United States Tax Court
Petitioners' decedent, in December 1942, drew and delivered two checks for contributions to organizations qualifying under section 23 (o) (2) of the Internal Revenue Code. The checks were presented to the drawee banks and paid in January 1943, one of them after the death of decedent. Held, that under section 23 (o), "payment" of the contributions or gifts was made in 1942 and denial of deduction of the amounts in that year was error.
1Opinion of the Court
Estate of Modie J. Spiegel, Deceased, Lena S. Spiegel and Modie J. Spiegel, Jr., Co-Executors, Petitioners, v. Commissioner of Internal Revenue, Respondent
Spiegel v. Commissioner
Docket No. 14658
United States Tax Court
12 T.C. 524; 1949 U.S. Tax Ct. LEXIS 232;
March 31, 1949, Promulgated
Decision will be entered under Rule 50.
Petitioners' decedent, in December 1942, drew and delivered two checks for contributions to organizations qualifying under section 23 (o) (2) of the Internal Revenue Code. The checks were presented to the drawee banks and paid in January 1943, one of them after the death of…
Also in this document: Dissent.
2Cases cited36 opinions
- United States v. AndersonSupreme Court of the United States · 1926
- Corliss v. BowersSupreme Court of the United States · 1930
- Estate of Sanford v. CommissionerSupreme Court of the United States · 1939
- Dixie Pine Products Co. v. CommissionerSupreme Court of the United States · 1944
- Burnet v. GuggenheimSupreme Court of the United States · 1933
31 more not listed; retrieve them via the Exa API.