Spiegel v. Commissioner
United States Tax Court
Petitioners' decedent, in December 1942, drew and delivered two checks for contributions to organizations qualifying under section 23 (o) (2) of the Internal Revenue Code. The checks were presented to the drawee banks and paid in January 1943, one of them after the death of decedent. Held, that under section 23 (o), "payment" of the contributions or gifts was made in 1942 and denial of deduction of the amounts in that year was error.
1Opinion of the Court
OPINION.
OppeR, Judge:
The first question, and the only one on the merits, is whether respondent erred in disallowing as charitable deductions for 1942 two contributions, one of $5,000, and another of $2,800, made by decedent by checks dated December 30, 1942, and delivered on December 31,1942, but not cashed until in January 1943. The $5,000 check was cashed on January 11, after decedent’s death on January 8, and the $2,800 check on January 4,1943. It being conceded that the payee organizations were within the permitted class described in section 23 (o) (2), the issue is whether the…
2Cases cited18 opinions
- United States v. AndersonSupreme Court of the United States · 1926
- Dixie Pine Products Co. v. CommissionerSupreme Court of the United States · 1944
- Eckert v. BurnetSupreme Court of the United States · 1931
- Tayloe v. Merchants' Fire Ins. Co. of BaltimoreSupreme Court of the United States · 1850
- Kendrick v. Mutual Benefit Life InsuranceSupreme Court of North Carolina · 1899
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3Cited by99 opinions
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- Kahler v. Comm'rUnited States Tax Court · 1952
- Christensen v. CommissionerUnited States Tax Court · 1963
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