Legal Opinion
Chester D. Tripp, Chester D. Tripp, Surviving Spouse Etc. v. Commissioner of Internal Revenue
Court of Appeals for the Seventh Circuit
Decided October 23, 1964No. 14560PublishedCited by 118 opinions
1Opinion of the Court
CASTLE, Circuit Judge.
These petitions for review of Tax Court decisions concern income tax deficiencies determined against petitioner as the result of disallowance of deductions claimed for the taxable years 1955 and 1956 as charitable donations.
The taxpayer in his income tax return for 1955, filed jointly as surviving spouse and executor of his wife’s estate, took a charitable deduction in the amount of $42,500 by reason of a gift of five pieces of ancient Hellenistic-Syrian jewelry to the Oriental Institute of the University of Chicago, and a deduction in the amount of $531.00 as a…
2Cases cited12 opinions
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- Helvering v. National Grocery Co.Supreme Court of the United States · 1938
- Dayton Power & Light Co. v. Public Utilities CommissionSupreme Court of the United States · 1934
- Marie H. Hamm v. Commissioner of Internal Revenue, William Hamm, Jr. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1963
- Charles Oran Mensik and Mary Mensik v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1964
7 more not listed; retrieve them via the Exa API.
3Cited by118 opinions
- Parker v. CommissionerUnited States Tax Court · 1986
- Chiu v. CommissionerUnited States Tax Court · 1985
- Estate of Hall v. CommissionerUnited States Tax Court · 1989
- ESTATE OF DAVIS v. COMMISSIONERUnited States Tax Court · 1998
- James A. Pittman v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1996
113 more not listed; retrieve them via the Exa API.