De Jong v. Commissioner
United States Tax Court
A portion of an amount paid to a tax-exempt institution which operated schools held not deductible as true charitable contribution where taxpayers enrolled their two children in one of the schools and where the amount disallowed was not in excess of the cost of furnishing instruction to two children. Sec. 170, I.R.C. 1954.
1Opinion of the Court
OPINION.
Raum, Judge:
The tax-exempt status of the society has been stipulated and is not in issue. The sole question is whether respondent erred in determining that $400 of the amount paid by petitioners to the society during 1958 did not in fact constitute a charitable contribution within the meaning of section 170 of the Internal Revenue Code of 1954.1 As used in this section the term “charitable contribution” is synonymous with the word “gift.” Channing v. United States, 4 F. Supp. 38, 34 (D. Mass.), affirmed per curiam 67 F. 2d 986 (C.A. 1), certiorari denied 291 U.S. 686. A gift is…
2Cases cited4 opinions
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- Bogardus v. CommissionerSupreme Court of the United States · 1937
- Wardwell v. CommissionerUnited States Tax Court · 1960
- Tennessee Copper & Chemical Corp. v. MartinDistrict Court, D. New Jersey · 1932
3Cited by1 opinion
- De Jong v. CommissionerUnited States Tax Court · 1961