Legal Opinion
Gorra v. Comm'r
United States Tax Court
Decided November 12, 2013No. Docket No. 15336-10UnpublishedCited by 3 opinions
1Opinion of the Court
GEORGE GORRA AND LEILA GORRA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Gorra v. Comm'r
Docket No. 15336-10
United States Tax Court
T.C. Memo 2013-254; 2013 Tax Ct. Memo LEXIS 265; 106 T.C.M. (CCH) 523;
November 12, 2013, Filed
Decision will be entered under Rule 155.
Frank Agostino, Reuben Muller, and Jairo Cano, for petitioners. *.
Marc L. Caine and Marissa J. Savit, for respondent.
KERRIGAN, Judge.
KERRIGAN
MEMORANDUM FINDINGS OF FACT AND OPINION
KERRIGAN, Judge: This case involves a noncash charitable contribution deduction. Respondent determined the following tax deficiencies and…
2Cases cited31 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Penn Central Transportation Co. v. New York CitySupreme Court of the United States · 1978
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
- Indopco, Inc. v. CommissionerSupreme Court of the United States · 1992
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3Cited by3 opinions
- In re WylyUnited States Bankruptcy Court, N.D. Texas · 2016
- Marc Chrem & Esther Chrem v. CommissionerUnited States Tax Court · 2018
- Pine Mountain Preserve, LLLP f.k.a. Chelsea Preserve, LLLP, Eddleman Properties, LLC, Tax Matters Partner v. CommissionerUnited States Tax Court · 2018