Legal Opinion
Faulkner v. Commissioner of Internal Revenue
Court of Appeals for the First Circuit
Decided June 24, 1940No. 3539PublishedCited by 16 opinions
1Opinion of the Court
MAGRUDER, Circuit Judge.
This is a petition for review of a decision of the Board of Tax Appeals sustaining the Commissioner’s determination of a deficiency in the sum of $3,120 in the petitioner’s income tax for the year 1935.
In December, 1935, the petitioner, Mary du P. Faulkner, contributed $6,000 to the Birth Control League of Massachusetts with the understanding that this donation was to be used exclusively for the Mothers’ Health Offices operated under the sponsorship of the League. The question presented is whether this contribution was deductible from gross income under section 23(c)…
2Cases cited11 opinions
- Lyeth v. HoeySupreme Court of the United States · 1938
- Helvering v. BlissSupreme Court of the United States · 1934
- Great Northern Ry. Co. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1930
- Burroughs Bldg. Material Co. v. Com'r of Internal RevenueCourt of Appeals for the Second Circuit · 1931
- Chicago, RI & P. Ry. Co. v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1931
6 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- United States v. HarrissSupreme Court of the United States · 1954
- Hassett v. Associated Hospital Service CorporationCourt of Appeals for the First Circuit · 1942
- Old Dominion Box Company, Incorporated, a Virginia Corporation v. United StatesCourt of Appeals for the Fourth Circuit · 1973
- City Club of Milwaukee v. United StatesDistrict Court, E.D. Washington · 1942
- DeCordova & Dana Museum & Park v. Director of the Division of Employment SecurityMassachusetts Supreme Judicial Court · 1976
11 more not listed; retrieve them via the Exa API.