Legal Opinion
Nina N. Dodge, Also Known as Nina N. (Dodge) Cullinan v. United States
Court of Appeals for the Fifth Circuit
Decided July 24, 1969No. 27103PublishedCited by 17 opinions
1Opinion of the Court
DAVIS, Judge-:
In the first part of 1960, plaintiff-ap-pellee (whom we shall call Mrs. Dodge) and her then husband (Dr. Henry W. Dodge, Jr.) owned some six acres near Rochester, Minnesota, valued at more than $165,000; her share was 67% percent and his the remainder. They wished to give this property to the Sisters of St. Francis Academy of Our Lady of Lourdes (the Sisters), a religious group, in such a way as to take advantage of the federal tax provisions relating to gifts to charitable organizations. At that time the Internal Revenue Code limited such charitable deductions to 30 percent of…
2Cases cited12 opinions
- Commissioner v. Estate of BoschSupreme Court of the United States · 1967
- Burnet v. GuggenheimSupreme Court of the United States · 1933
- Fritz v. FritzSupreme Court of Minnesota · 1905
- Olson v. ShephardSupreme Court of Minnesota · 1926
- Commissioner of Internal Revenue v. AllenCourt of Appeals for the Third Circuit · 1939
7 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- Ward v. CommissionerUnited States Tax Court · 1986
- Estate of Hill v. CommissionerUnited States Tax Court · 1975
- Conner v. Koch Oil Co.Supreme Court of Kansas · 1989
- Eric F. Saltzman and Victoria M. Saltzman v. Commissioner of Internal Revenue, Arnold Saltzman and Joan Saltzman v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1997
- Corman v. Hospitality Restaurants, Inc. (In Re Interstate Restaurant Systems, Inc.)United States Bankruptcy Court, S.D. Florida. · 1982
12 more not listed; retrieve them via the Exa API.