Rolfs v. Comm'r
United States Tax Court
In 1998 Ps donated a house to their local volunteer fire department (VFD) to be used for firefighter and police training exercises and eventual demolition. Within several days, the VFD conducted two training exercises at the house and burned it down.
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In 1998 Ps donated a house to their local volunteer fire department (VFD) to be used for firefighter and police training exercises and eventual demolition. Within several days, the VFD conducted two training exercises at the house and burned it down. Ps claimed a deduction for a charitable contribution of $76,000 on their Federal income tax return for 1998 on account of their donation of the house to the VFD and amended their petition to assert that they are entitled to deduct $235,350, the house's reproduction cost. R contends that Ps are not entitled to any deduction because Ps received, in…
1Opinion of the Court
Gale, Judge:
Respondent determined a deficiency of $19,940 in petitioners’ Federal income tax for 1998 and an accuracy-related penalty equal to 20 percent of the underpayment under section 6662(a).1 By their amended petition, petitioners aver that they are entitled to a charitable contribution deduction of $235,350, rather than the $76,000 claimed on their return, as a result of a donation of a house to a local volunteer fire department, resulting in an overpayment of $39,672 for 1998. By answer to the amended petition, respondent asserts that petitioners are liable for a penalty under section…
2Cases cited25 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Hernandez v. CommissionerSupreme Court of the United States · 1989
- Estate of Horvath v. CommissionerUnited States Tax Court · 1973
- United States v. American Bar EndowmentSupreme Court of the United States · 1986
- Leahy v. CommissionerUnited States Tax Court · 1986
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