Legal Opinion
John Herbert Orr and Elizabeth G. Orr v. United States
Court of Appeals for the Fifth Circuit
Decided March 29, 1965No. 21268_1PublishedCited by 49 opinions
1Opinion of the Court
WISDOM, Circuit Judge:
The question this case presents is whether the taxpayer is entitled to a charitable deduction, under section 170 of the Code of 1954, 1 for part of the costs of operating his personal automobile and airplane used in connection with his volunteer services for the Methodist Church.
The facts are stipulated. In 1957 and 1958 the taxpayer, John Herbert Orr, served on numerous boards and committees of the Methodist Church. In carrying out these duties he used his own automobile and airplane. He also used the vehicles for non-charitable purposes. 2 The taxpayer claims a…
2Cases cited15 opinions
- United States v. PriceSupreme Court of the United States · 1960
- Better Business Bureau of Washington, D. C., Inc. v. United StatesSupreme Court of the United States · 1946
- Danz v. CommissionerUnited States Tax Court · 1952
- The John Danz Charitable Trust v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1956
- Commissioner of Internal Rev. v. Monarch Life Ins. Co.Court of Appeals for the First Circuit · 1940
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3Cited by49 opinions
- Commissioner v. Idaho Power Co.Supreme Court of the United States · 1974
- Davis v. United StatesSupreme Court of the United States · 1990
- Seed v. CommissionerUnited States Tax Court · 1971
- Fort Howard Corp. v. CommissionerUnited States Tax Court · 1994
- In re BassCourt of Customs and Patent Appeals · 1973
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