Peace v. Commissioner
United States Tax Court
Held, amounts paid by petitioners were contributions to and for the use of the Sudan Interior Mission, an exempt charitable organization, and were not personal gifts to four designated missionaries. Such amounts are deductible as charitable contributions under section 170, I.R.C. 1954.
1Opinion of the Court
Dawson, Judge:
Respondent determined tbe following deficiencies in petitioners’ income tax:
Tear Deficiency
1959 $760. 68
1960 1,100.89
1961 260. 00
By amended answer, respondent increased the deficiency for 1961 to $585. Petitioners have conceded that a portion of tbe increased deficiency is correct since they cannot substantiate $400 of a claimed $2,250 charitable contribution. Petitioners have also conceded certain adjustments made for 1960. The only issue remaining for decision is whether petitioners’ contributions in 1959, 1960, and 1961 were made to or for the use of the Sudan Interior…
2Cases cited7 opinions
- Crane v. CommissionerSupreme Court of the United States · 1947
- Thomason v. CommissionerUnited States Tax Court · 1943
- Dohrmann v. CommissionerUnited States Board of Tax Appeals · 1929
- Callaghan v. CommissionerUnited States Tax Court · 1960
- Tilles v. CommissionerUnited States Board of Tax Appeals · 1938
2 more not listed; retrieve them via the Exa API.
3Cited by25 opinions
- Winn v. CommissionerUnited States Tax Court · 1976
- Nevius v. Africa Inland Mission InternationalDistrict Court, District of Columbia · 2007
- Smith v. Comm'rUnited States Tax Court · 1973
- Eldon D. Brinley and Mary Alice Brinley v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1986
- Kluss v. CommissionerUnited States Tax Court · 1966
20 more not listed; retrieve them via the Exa API.