Dohrmann v. Commissioner
United States Board of Tax Appeals
Petitioner made charitable donations to a number of individuals through the medium of a social welfare worker in his employ. Such donations are not deductible under section 214(a)(11) of the Revenue Act of 1921.
1Opinion of the Court
*67OPINION.
Littleton:
The question is whether a personal charitable contribution to the individual object of charity is an allowable deduction under section 214 (a) (11), Revenue Act of 1921. That section provides as follows:
Sec. 214. (a) That in computing net income there shall be allowed as deductions :
a $ % * >jc &(11) Contributions or gifts made within the taxable year to or for the use of: (A) The United States, any State, Territory, or any political subdivision thereof, or the District of Columbia, for exclusively public purposes; (B) any corporation, or community chest, fund, or…
2Cited by16 opinions
- Peace v. CommissionerUnited States Tax Court · 1964
- Kluss v. CommissionerUnited States Tax Court · 1966
- Kessler v. CommissionerUnited States Tax Court · 1986
- Dohrmann v. CommissionerUnited States Board of Tax Appeals · 1929
- Estate of Gibson v. CommissionerUnited States Tax Court · 1981
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