Calderazzo v. Commissioner
United States Tax Court
1. The amount of charitable contributions deductible under section 170(a)(1), I.R.C. 1954, during the taxable year 1962, determined. 2. The amount of a casualty loss resulting from a hurricane, deductible under section 165(c)(3), I.R.C. 1954, during the taxable year 1962, determined.
1Opinion of the Court
Dominick Calderazzo and Lucille Calderazzo v. Commissioner.
Calderazzo v. Commissioner
Docket No. 1985-65.
United States Tax Court
T.C. Memo 1967-25; 1967 Tax Ct. Memo LEXIS 236; 26 T.C.M. (CCH) 140; T.C.M. (RIA) 67025;
February 13, 1967
1. The amount of charitable contributions deductible under section 170(a)(1), I.R.C. 1954, during the taxable year 1962, determined.
2. The amount of a casualty loss resulting from a hurricane, deductible under section 165(c)(3), I.R.C. 1954, during the taxable year 1962, determined.
Joseph P. Marcelle, 15 Park Row, New York, N. Y., for the petitioners. Kennard I.…
2Cases cited6 opinions
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Quock Ting v. United StatesSupreme Court of the United States · 1891
- Helvering v. OwensSupreme Court of the United States · 1939
- Kilroe v. CommissionerUnited States Tax Court · 1959
- Biddle v. United StatesDistrict Court, E.D. Pennsylvania · 1959
1 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- John A. Maher and Madeline K. Maher v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 1982