Legal Opinion

Izen v. CIR

Court of Appeals for the Fifth Circuit

Decided June 29, 2022No. 21-60679Published

1Opinion of the Court

Case: 21-60679 Document: 00516375624 Page: 1 Date Filed: 06/29/2022 United States Court of Appeals for the Fifth Circuit United States Court of Appeals Fifth Circuit FILED June 29, 2022 No. 21-60679 Lyle W. Cayce Clerk Joe Alfred Izen, Jr., Petitioner—Appellant, versus Commissioner of Internal Revenue, Respondent—Appellee. Appeal from a Decision of the United States Tax Court Tax Court No. 28358-12 Before Higginbotham, Haynes, and Wilson, Circuit Judges. Per Curiam: Joe Alfred Izen, Jr. appeals the denial of an income tax deduction he claimed for a charitable donation of an aircraft. Because…

2Cases cited4 opinions

  1. Jones v. CommissionerCourt of Appeals for the Fifth Circuit · 2003
  2. Charles H. Addis Cindi Addis v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 2004
  3. Estate of Malcolm McAlpine Jr., Deceased, Geraldine McAlpine Independent and Jocelyn McAlpine Greeman, Independent v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1992
  4. Ragan v. CommissionerCourt of Appeals for the Fifth Circuit · 2000

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