Kluss v. Commissioner
United States Tax Court
On February 12, 1962, petitioner gave $ 5,000 to the International Services of Information Foundation, Inc., a nonexempt organization, to help disseminate the views of the foundation by sending subscriptions to its publication, "Inform," to members of the Texas State Legislature.
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On February 12, 1962, petitioner gave $ 5,000 to the International Services of Information Foundation, Inc., a nonexempt organization, to help disseminate the views of the foundation by sending subscriptions to its publication, "Inform," to members of the Texas State Legislature. However, the publication was actually sent to certain organizations qualifying under section 170(c)(2), I.R.C. 1954. Held, that the amount was given "to or for the use of" the nonexempt foundation and, therefore, is not deductible as a charitable contribution under section 170, I.R.C. 1954.
1Opinion of the Court
Dawson, Judge:
Respondent determined a deficiency in petitioner’s income tax for the taxable year 1962 in the amount of $3,005.06.
In his notice of deficiency the respondent disallowed a $25 deduction claimed by petitioner as a contribution to the Scholarship Educational Record and $9.60 claimed for excise taxes paid on her telephone service. The petition does not allege error as to these items and no evidence was presented at the trial, so we consider them as abandoned.
The only issue for decision is whether the petitioner can deduct as a charitable contribution under section 170, I.R.C. 1954,…
2Cases cited9 opinions
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- Danz v. CommissionerUnited States Tax Court · 1952
- The John Danz Charitable Trust v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1956
- Denver & R. G. W. R. Co. v. CommissionerUnited States Tax Court · 1962
- Peace v. CommissionerUnited States Tax Court · 1964
4 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Stark v. CommissionerUnited States Tax Court · 1986
- Brinley v. CommissionerUnited States Tax Court · 1984
- Estate of Pickard v. CommissionerUnited States Tax Court · 1973
- Waranch v. CommissionerUnited States Tax Court · 1989
- Davenport v. CommissionerUnited States Tax Court · 1975
5 more not listed; retrieve them via the Exa API.