Davis v. Commissioner
United States Tax Court
A donation by petitioner to a foundation organized for charitable purposes, held, deductible for gift tax purposes under section 1004 (a) (2) (B), Internal Revenue Code of 1939.
1Opinion of the Court
Martha Hubbard Davis, Petitioner, v. Commissioner of Internal Revenue, Respondent
Davis v. Commissioner
Docket No. 34213
United States Tax Court
22 T.C. 1091; 1954 U.S. Tax Ct. LEXIS 120;
August 24, 1954, Filed August 24, 1954, Filed
Decision will be entered for the petitioner.
A donation by petitioner to a foundation organized for charitable purposes, held, deductible for gift tax purposes under section 1004 (a) (2) (B), Internal Revenue Code of 1939.
Wilson W. Wyatt, Esq., and Edgar A. Zingman, Esq., for the petitioner.
A. Robert Doll, Esq., and John C. Calhoun, Esq., for the respondent.
Bruce, Judge.
2Cases cited6 opinions
- Trinidad v. Sagrada Orden De Predicadores De La Provincia Del Santisimo Rosario De FilipinasSupreme Court of the United States · 1924
- Huntington Nat'l Bank v. CommissionerUnited States Tax Court · 1949
- Slee v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Girard Trust Co. v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1941
- Old Colony Trust Co. v. WelchDistrict Court, D. Massachusetts · 1938
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