Legal Opinion
Goldsby v. Comm'r
United States Tax Court
Decided December 27, 2006No. 8232-05Unpublished
1Opinion of the Court
THOMAS B. GOLDSBY, JR. AND SANDRA C. GOLDSBY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Goldsby v. Comm'r
No. 8232-05
United States Tax Court
T.C. Memo 2006-274; 2006 Tax Ct. Memo LEXIS 278; 92 T.C.M. (CCH) 529;
December 27, 2006, Filed
Scott F. May, for petitioners.
Edsel Ford Holman, Jr., for respondent.
Kroupa, Diane L.
Diane L. Kroupa
MEMORANDUM OPINION
KROUPA, Judge: Respondent determined a $ 124,662 deficiency in petitioners' Federal income tax for 2002 by denying a $ 390,629 charitable contribution pass-through deduction petitioners carried over from 2000 regarding conservation…
2Cases cited9 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Wichita Term. El. Co. v. Commissioner of Int. R.Court of Appeals for the Tenth Circuit · 1947
- Mallinckrodt v. CommissionerUnited States Tax Court · 1943
- Mallinckrodt v. NunanCourt of Appeals for the Eighth Circuit · 1945
- Estate of Nicholson v. CommissionerUnited States Tax Court · 1990
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