Legal Opinion
Douglas Goldman and Evelyn K. Goldman v. Commissioner of Internal Revenue
Court of Appeals for the Sixth Circuit
Decided December 21, 1967No. 17560PublishedCited by 55 opinions
1Opinion of the Court
JOHN W. PECK, Circuit Judge.
In their income tax return for the calendar year 1961 petitioner- (the singular is used because although this was a joint return, the issues herein considered arise solely from the husband’s activities) claimed two charitable deductions which were disallowed by the respondent. Subsequent to such disal-lowance relief was sought in the Tax Court, and this appeal is from an order favorable to the Commissioner of Internal Revenue.
The two alleged contributions (or, more accurately, the two categories of claimed contributions) are factually and in legal concept different…
2Cases cited8 opinions
- Sheppard v. MaxwellSupreme Court of the United States · 1966
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- Quock Ting v. United StatesSupreme Court of the United States · 1891
- Edward R. Godfrey and Georgia G. Godfrey v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1964
- Samuel H. Sheppard v. E. L. Maxwell, WardenCourt of Appeals for the Sixth Circuit · 1965
3 more not listed; retrieve them via the Exa API.
3Cited by55 opinions
- Skripak v. CommissionerUnited States Tax Court · 1985
- Ace Steel Baling, Inc. v. PorterfieldOhio Supreme Court · 1969
- Anselmo v. CommissionerUnited States Tax Court · 1983
- Lio v. CommissionerUnited States Tax Court · 1985
- Bank One Corp. v. Comm'rUnited States Tax Court · 2003
50 more not listed; retrieve them via the Exa API.