Christensen v. Commissioner
United States Tax Court
Petitioner, a wealthy and public spirited resident of Racine, Wis., who was engaged in the real estate and investment business, established ledger sheets on his books of account headed North Cape Lutheran Church and Danish Old Peoples Home. Amounts credited therein were to be given so that the church could build a parsonage and the home an additional wing to its building.
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Petitioner, a wealthy and public spirited resident of Racine, Wis., who was engaged in the real estate and investment business, established ledger sheets on his books of account headed North Cape Lutheran Church and Danish Old Peoples Home. Amounts credited therein were to be given so that the church could build a parsonage and the home an additional wing to its building. Amounts were credited on petitioner's books in 1956, 1957, and 1958 and charitable and interest deductions were claimed on his income tax returns for those years. No amounts shown thereon were actually paid by petitioner to…
1Opinion of the Court
Dawson, Judge:
Respondent determined the following deficiencies in the income tax of petitioner:
Year Amount
1956 _ $7,859.92
1957 _ 10,642.41
1958 _ 11,919.15
Certain adjustments were either not put in controversy by the petition or have been conceded by the parties in the stipulation of facts. The principal issue is whether the petitioner, Lewis C. Christensen, is entitled to charitable deductions under section 170, I.R.C. 1954, for amounts credited in 1956, 1957, and 1958 to accounts established by him on Ms books for the North Cape Lutheran Church and the Danish Old Peoples Home, such amounts…
2Cases cited12 opinions
- Smith v. ShaughnessySupreme Court of the United States · 1943
- Spiegel v. CommissionerUnited States Tax Court · 1949
- Warsco v. Oshkosh Savings & Trust Co.Wisconsin Supreme Court · 1924
- Security First Nat'l Bank v. CommissionerUnited States Board of Tax Appeals · 1933
- Eschen v. SteersCourt of Appeals for the Eighth Circuit · 1926
7 more not listed; retrieve them via the Exa API.
3Cited by30 opinions
- Harold Patz Trust v. CommissionerUnited States Tax Court · 1977
- Thompson v. CommissionerUnited States Tax Court · 1976
- Greenspun v. CommissionerUnited States Tax Court · 1979
- Williams v. CommissionerUnited States Tax Court · 1967
- Cupler v. CommissionerUnited States Tax Court · 1975
25 more not listed; retrieve them via the Exa API.