Sullivan v. Commissioner
United States Tax Court
Petitioner owned property which she caused to be conveyed to the Red Cross in 1942 for the duration of the war or until it should cease to be used as the headquarters for its Manchester, New Hampshire, Chapter, whichever event should first occur. She claimed deductions for charitable contributions in each of the years 1942 and 1943 of the rental value of the property.
Read the full summary
Petitioner owned property which she caused to be conveyed to the Red Cross in 1942 for the duration of the war or until it should cease to be used as the headquarters for its Manchester, New Hampshire, Chapter, whichever event should first occur. She claimed deductions for charitable contributions in each of the years 1942 and 1943 of the rental value of the property. Held, petitioner made a single irrevocable gift to the Red Cross in 1942, in the nature of a determinable fee in the property, and is entitled to deduct as a charitable contribution in that year, under section 23 (o), I. R. C.,…
1Opinion of the Court
OPINION.
Rattm, Judge:
At the outset, we reject respondent’s preliminary contention that whatever gift was made to the Red Cross was made by Dolan, rather than by the petitioner. The two deeds must be read together as component parts of an integrated transaction, and it is fanciful to suggest that petitioner merely made a gratuitous transfer to Dolan. On the other hand, neither do we agree with petitioner’s position that she made a series of annual gifts measured by the rental value of the property for each year.
Although petitioner testified that she intended that the Red Cross-should have the…
2Cases cited3 opinions
- First Universalist Society of North Adams v. BolandMassachusetts Supreme Judicial Court · 1892
- Carpenter v. CommissionerUnited States Tax Court · 1948
- Koby v. CommissionerUnited States Tax Court · 1950
3Cited by6 opinions
- Passailaigue v. United StatesDistrict Court, M.D. Georgia · 1963
- Esther C. Dickman, Estate of Paul B. Dickman, Deceased, G. Wendell Smith, Personal Representative v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 1983
- Threlfall v. United StatesDistrict Court, W.D. Wisconsin · 1969
- Esther C. Dickman, Estate of Paul B. Dickman, Deceased, G. Wendell Smith, Personal Representative v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 1983
- Roe v. CommissionerUnited States Tax Court · 1986
1 more not listed; retrieve them via the Exa API.