Turnure v. Commissioner
United States Board of Tax Appeals
The Lenox Brotherhood held to be a charitable organization and contributions thereto held to be properly deductible in computing net income.
1Opinion of the Court
*872OPINION.
Phillips:
Fifteen per cent of petitioner’s net income for 1922 amounted to $11,388.83. More than this amount was paid to or for *873the Lenox Brotherhood by petitioner in 1922. Petitioner contends that this sum represents contributions or gifts made for charitable and educational purposes and that said amount .is deductible from his income under the provisions of section 214 (a) (11) of the Revenue Act of 1921, which permits the deduction of:(11) Contributions or gifts made within the taxable year to or for the use of: * * * (B) any corporation, or community chest, fund, or foundation,…
2Cases cited2 opinions
- VIDAL v. Girard's ExecutorsSupreme Court of the United States · 1844
- Ould v. Washington Hospital for FoundlingsSupreme Court of the United States · 1877
3Cited by7 opinions
- Noyes v. CommissionerUnited States Board of Tax Appeals · 1934
- Hutchinson Baseball Enterprises, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1982
- Mayo Clinic v. United StatesCourt of Appeals for the Eighth Circuit · 2021
- Estate of George H. Wadleigh v. CommissionerUnited States Tax Court · 1945
- Estate of Isabelle Scudder Farrington v. CommissionerUnited States Tax Court · 1946
2 more not listed; retrieve them via the Exa API.