Rolfs v. Comm'r
United States Tax Court
In 1998 Ps donated a house to their local volunteer fire department (VFD) to be used for firefighter and police training exercises and eventual demolition. Within several days, the VFD conducted two training exercises at the house and burned it down.
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In 1998 Ps donated a house to their local volunteer fire department (VFD) to be used for firefighter and police training exercises and eventual demolition. Within several days, the VFD conducted two training exercises at the house and burned it down. Ps claimed a deduction for a charitable contribution of $76,000 on their Federal income tax return for 1998 on account of their donation of the house to the VFD and amended their petition to assert that they are entitled to deduct $235,350, the house's reproduction cost. R contends that Ps are not entitled to any deduction because Ps received, in…
1Opinion of the Court
THEODORE R. ROLFS AND JULIA A. GALLAGHER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Rolfs v. Comm'r
Docket No. 9377-04
United States Tax Court
135 T.C. 471; 2010 U.S. Tax Ct. LEXIS 40; 135 T.C. No. 24;
November 4, 2010, Filed
An appropriate decision will be entered.
In 1998 Ps donated a house to their local volunteer fire department (VFD) to be used for firefighter and police training exercises and eventual demolition. Within several days, the VFD conducted two training exercises at the house and burned it down.
Ps claimed a deduction for a charitable contribution of $76,000 on…
2Cases cited26 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Hernandez v. CommissionerSupreme Court of the United States · 1989
- Estate of Horvath v. CommissionerUnited States Tax Court · 1973
- United States v. American Bar EndowmentSupreme Court of the United States · 1986
- Leahy v. CommissionerUnited States Tax Court · 1986
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