Legal Opinion
DeJong v. Commissioner
United States Tax Court
Decided August 29, 1961No. Docket No. 86903PublishedCited by 19 opinions
1Opinion of the Court
OPINION.
Raum, Judge:
The tax-exempt status of the society has been stipulated and is not in issue. The sole question is whether respondent erred in determining that $400 of the amount paid by petitioners to the society during 1958 did not in fact constitute a charitable contribution within the meaning of section 170 of the Internal Revenue Code of 1954.1 As used in this section the term “charitable contribution” is synonymous with the word “gift.” Channing v. United States, 4 F. Supp. 38, 34 (D. Mass.), affirmed per curiam 67 F. 2d 986 (C.A. 1), certiorari denied 291 U.S. 686. A gift is…
2Cases cited4 opinions
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- Bogardus v. CommissionerSupreme Court of the United States · 1937
- Wardwell v. CommissionerUnited States Tax Court · 1960
- Tennessee Copper & Chemical Corp. v. MartinDistrict Court, D. New Jersey · 1932
3Cited by19 opinions
- Graham v. CommissionerCourt of Appeals for the Ninth Circuit · 1987
- Seed v. CommissionerUnited States Tax Court · 1971
- Estate of Wood v. CommissionerUnited States Tax Court · 1962
- Wolfe v. CommissionerUnited States Tax Court · 1970
- Thomas Lee and Betty Lorraine Christiansen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1988
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