Legal Opinion
Estate of D.D. Palmer, Deceased, Richard L. Braunstein and Davenport Bank & Trust Co., Executors and A.H. Palmer v. Commissioner of Internal Revenue
Court of Appeals for the Eighth Circuit
Decided February 11, 1988No. 86-2044PublishedCited by 37 opinions
1Opinion of the Court
FAGG, Circuit Judge.
A.H. Palmer and the Estate of D.D. Palmer (the Palmers) appeal a decision of the Tax Court in favor of the Commissioner of Internal Revenue (the Commissioner). The Tax Court confirmed income tax deficiencies against the Palmers resulting from partially disallowed charitable contribution deductions taken for the donation of property. We reverse and remand.
In 1971 D.D. Palmer donated a parcel of improved land in Davenport, Iowa, to the Palmer College Foundation (the Foundation). Our references to this donated property relate to its condition and use at the time of the…
2Cases cited16 opinions
- Anderson v. City of Bessemer CitySupreme Court of the United States · 1985
- United States v. United States Gypsum Co.Supreme Court of the United States · 1948
- Guggenheim v. RasquinSupreme Court of the United States · 1941
- Daniel D. And Agnes H. Palmer v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1975
- Powers v. CommissionerSupreme Court of the United States · 1941
11 more not listed; retrieve them via the Exa API.
3Cited by37 opinions
- Diane S. Blodgett v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 2005
- Dunn v. CommissionerCourt of Appeals for the Fifth Circuit · 2002
- Moser v. CommissionerCourt of Appeals for the Eighth Circuit · 1990
- Estate of Ray A. Ford, Deceased Jack F. Ford and Richard A. Ford, Personal Representatives v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1995
- Frederick G. Krapf, Jr., and June B. Krapf v. The United StatesCourt of Appeals for the Federal Circuit · 1992
32 more not listed; retrieve them via the Exa API.