Brannan Sand & Gravel Co., LLC, J. Curtis Marvel, Tax Matters Partner v. Commissioner

T.C. Memo. 2020-76

UNITED STATES TAX COURT BRANNAN SAND & GRAVEL CO., LLC, J. CURTIS MARVEL, TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 27474-16. Filed June 4, 2020. Kevin A. Planegger, for petitioner. Ruba Nasrallah, for respondent. MEMORANDUM OPINION COHEN, Judge: This case was fully stipulated and submitted to the Court under Rule 122. After concessions, the issue for decision is whether Brannan Sand & Gravel Co., LLC (Brannan Sand), substantiated--as required under section 1.170A-13(c), Income Tax Regs.--a $200,000 charitable contribution…