Legal Opinion
David H. Orth and Barbara A. Orth v. Commissioner of Internal Revenue
Court of Appeals for the Seventh Circuit
Decided March 9, 1987No. 86-1546PublishedCited by 57 opinions
1Opinion of the Court
HARLINGTON WOOD, Jr., Circuit Judge.
This is an appeal from the tax court’s decision affirming the Commissioner’s deficiency determination against the taxpayers, David H. Orth and Barbara A. Orth. The taxpayers donated 73 lithographs to various charitable organizations, and claimed a charitable contribution deduction in the amount of $300 per lithograph, the price for which similar lithographs allegedly were sold in galleries or from art dealers. The Commissioner valued the lithographs using the price which the Orths and others paid when buying the lithographs in bulk from wholesalers. The…
2Cases cited11 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Helvering v. TaylorSupreme Court of the United States · 1935
- United States v. CartwrightSupreme Court of the United States · 1973
- Chiu v. CommissionerUnited States Tax Court · 1985
6 more not listed; retrieve them via the Exa API.
3Cited by57 opinions
- Neonatology Assocs., P.A. v. Comm'rUnited States Tax Court · 2000
- Myron G. Sammons and Dorothy Sammons, Petitioners-Appellees/cross-Appellants v. Commissioner of Internal Revenue, Cross-AppelleeCourt of Appeals for the Ninth Circuit · 1988
- Trans City Life Ins. Co. v. CommissionerUnited States Tax Court · 1996
- Estate of D.D. Palmer, Deceased, Richard L. Braunstein and Davenport Bank & Trust Co., Executors and A.H. Palmer v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1988
- Goldstein v. CommissionerUnited States Tax Court · 1987
52 more not listed; retrieve them via the Exa API.