Legal Opinion
Blow v. United States
District Court, N.D. Illinois
Decided September 21, 1933No. 38559PublishedCited by 4 opinions
1Opinion of the Court
BARNES, District Judge.
The first issue presented relates to the amount of deduction for charitable contributions to which Adele M. Blow was entitled in determining her income tax for the calendar year 1925.
The schedule attached to her 1925 return showed that her contributions actually amounted to the sum of $53,197.81. The applicable revenue act, that of 1924, provided (section 214, 26 USCA § 955): “(a) In computing net income there shall be allowed as deductions: * * '' (10) Contributions ® * * to 1 an amount which * ® ® does not exceed 15 per centum of the taxpayer’s net income.” Under…
2Cases cited3 opinions
- Merle-Smith v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Atkins v. WhiteDistrict Court, D. Massachusetts · 1933
- Falk v. CommissionerCourt of Appeals for the Seventh Circuit · 1933
3Cited by4 opinions
- Helvering v. BlissSupreme Court of the United States · 1934
- Bliss v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1934
- White v. AtkinsCourt of Appeals for the First Circuit · 1934
- Bliss v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1934