Faulkner v. Commissioner
United States Board of Tax Appeals
In Mary duPont Faulkner v. Commissioner (C.C.A., 1st Cir.), 112 Fed.(2d) 987, it was held that a gift made by the petitioner in 1935 to the Birth Control League of Massachusetts was made to a charitable organization and hence was a legal deduction from gross income in the donor's income tax return. The Board held in an opinion at 41 B.T.A. 875, that the same gift was subject to gift tax.
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In Mary duPont Faulkner v. Commissioner (C.C.A., 1st Cir.), 112 Fed.(2d) 987, it was held that a gift made by the petitioner in 1935 to the Birth Control League of Massachusetts was made to a charitable organization and hence was a legal deduction from gross income in the donor's income tax return. The Board held in an opinion at 41 B.T.A. 875, that the same gift was subject to gift tax. The opinion of the court in the income tax case is dispositive of the issue presented in the gift tax case. The opinion at 41 B.T.A. 875, is accordingly modified to permit the deduction from gross gifts made…
1Opinion of the Court
MARY DUPONT FAULKNER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Faulkner v. Commissioner
Docket No. 92815.
United States Board of Tax Appeals
42 B.T.A. 1019; 1940 BTA LEXIS 913;
October 22, 1940, Promulgated
In Mary duPont Faulkner v. Commissioner (C.C.A., 1st Cir.), 112 Fed.(2d) 987, it was held that a gift made by the petitioner in 1935 to the Birth Control League of Massachusetts was made to a charitable organization and hence was a legal deduction from gross income in the donor's income tax return. The Board held in an opinion at 41 B.T.A. 875, that the same gift was subject…
2Cases cited2 opinions
- Faulkner v. CommissionerUnited States Board of Tax Appeals · 1940
- Faulkner v. CommissionerUnited States Board of Tax Appeals · 1940