Rockefeller v. Commissioner
United States Tax Court
Held, unreimbursed expenses incurred in rendering services to qualified charitable organizations qualify for the unlimited charitable contribution deduction allowed under secs. 170(b)(1)(C) and 170(g), I.R.C. 1954, in effect for the years 1969, 1970, and 1971.
1Opinion of the Court
David Rockefeller and Margaret McG. Rockefeller, Petitioners v. Commissioner of Internal Revenue, Respondent; Estate of John D. Rockefeller 3rd, Deceased, John D. Rockefeller IV, J. Richardson Dilworth, and Donal C. O'Brien, Jr., Executors, and Blanchette H. Rockefeller, Petitioners v. Commissioner of Internal Revenue, Respondent
Rockefeller v. Commissioner
Docket Nos. 9356-77, 9357-77
United States Tax Court
76 T.C. 178; 1981 U.S. Tax Ct. LEXIS 182;
January 29, 1981, Filed
Decisions will be entered under Rule 155.
Held, unreimbursed expenses incurred in rendering services to qualified charitable…
2Cases cited13 opinions
- Danz v. CommissionerUnited States Tax Court · 1952
- The John Danz Charitable Trust v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1956
- John Herbert Orr and Elizabeth G. Orr v. United StatesCourt of Appeals for the Fifth Circuit · 1965
- Whitehead v. CommissionerUnited States Tax Court · 1944
- Commissioner of Internal Revenue v. Citizens & Southern Nat. BankCourt of Appeals for the Fifth Circuit · 1945
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