Rosen v. Commissioner
United States Tax Court
T made an unrestricted gift of property to charity A in 1972, and claimed a charitable contribution deduction in respect thereof on T's 1972 income tax return which was apparently allowed. In 1973, A returned the property to T without consideration, although under no legal or other obligation to do so.
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T made an unrestricted gift of property to charity A in 1972, and claimed a charitable contribution deduction in respect thereof on T's 1972 income tax return which was apparently allowed. In 1973, A returned the property to T without consideration, although under no legal or other obligation to do so. Later that year, T made an unrestricted gift of the same property to charity B, and claimed a second charitable contribution deduction in respect of that gift on T's 1973 income tax return which was allowed. In 1974, B returned the property to T without consideration, although under no legal or…
1Opinion of the Court
OPINION
Raum, Judge:
The Commissioner determined deficiencies in petitioners’ Federal income tax as follows:
Year Deficiency
1973. $28,682.31
1974. 30,191.42
Petitioners made gifts of property to charities in 1972 and 1973, and claimed charitable contributions deductions in respect thereof. Subsequently, in 1973 and 1974, the property was returned to them by the donees, and the principal issue presented is whether petitioners must include in their gross income, in those 2 years, the value of the returned property. The case was submitted without trial on the basis of a stipulation of facts.
Petitioner…
2Cases cited25 opinions
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- Dobson v. CommissionerSupreme Court of the United States · 1944
- Rothensies v. Electric Storage Battery Co.Supreme Court of the United States · 1946
- Alice Phelan Sullivan Corporation, a California Corporation v. The United StatesUnited States Court of Claims · 1967
- Nash v. United StatesSupreme Court of the United States · 1970
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3Cited by5 opinions
- Southern Pacific Transp. Co. v. CommissionerUnited States Tax Court · 1980
- 885 Inv. Co. v. CommissionerUnited States Tax Court · 1990
- 885 Inv. Co. v. CommissionerUnited States Tax Court · 1990
- Rosen v. CommissionerUnited States Tax Court · 1978
- Southern Pacific Transp. Co. v. CommissionerUnited States Tax Court · 1980