Grant v. Commissioner
United States Tax Court
During 1972, 1973, and 1974, petitioner performed uncompensated legal services for organizations eligible to receive deductible charitable contributions. Also, he represented a client in a divorce proceeding which lasted from 1971 through 1974 and was not compensated for most of the services he rendered in that proceeding. In April 1972, petitioner separated from his wife and vacated his house.
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During 1972, 1973, and 1974, petitioner performed uncompensated legal services for organizations eligible to receive deductible charitable contributions. Also, he represented a client in a divorce proceeding which lasted from 1971 through 1974 and was not compensated for most of the services he rendered in that proceeding. In April 1972, petitioner separated from his wife and vacated his house. His wife rented part of the house to a tenant beginning in September 1972. His wife vacated the house in January 1973. In July 1973, petitioner and his wife were divorced a mensa et thoro. In late 1974…
1Opinion of the Court
William W. Grant, Petitioner v. Commissioner of Internal Revenue, Respondent
Grant v. Commissioner
Docket No. 13985-79
United States Tax Court
84 T.C. 809; 1985 U.S. Tax Ct. LEXIS 84; 84 T.C. No. 54;
May 6, 1985. May 6, 1985, Filed
Decision will be entered under Rule 155.
During 1972, 1973, and 1974, petitioner performed uncompensated legal services for organizations eligible to receive deductible charitable contributions. Also, he represented a client in a divorce proceeding which lasted from 1971 through 1974 and was not compensated for most of the services he rendered in that proceeding. In April…
2Cases cited36 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Commissioner v. South Texas Lumber Co.Supreme Court of the United States · 1948
- Bixby v. CommissionerUnited States Tax Court · 1972
- Bob Jones University v. United StatesSupreme Court of the United States · 1983
- United States v. CorrellSupreme Court of the United States · 1967
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