Pettit v. Commissioner
United States Tax Court
Petitioners sought approval of a minor subdivision of their real estate from the municipal planning board in connection with personal estate planning. Local ordinances required increased right-of-way dedications along adjoining streets in conformity with the master plan of the municipality as a prerequisite to subdivision approval. In order to obtain such approval of their proposed subdivision, petitioners dedicated to the municipality 2.75 acres for roadway purposes.
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Petitioners sought approval of a minor subdivision of their real estate from the municipal planning board in connection with personal estate planning. Local ordinances required increased right-of-way dedications along adjoining streets in conformity with the master plan of the municipality as a prerequisite to subdivision approval. In order to obtain such approval of their proposed subdivision, petitioners dedicated to the municipality 2.75 acres for roadway purposes. Subsequent to the conveyance of the rights-of-way, the applicable ordinance was declared unconstitutional by a New Jersey…
1Opinion of the Court
Goffe, Judge:
Respondent determined a deficiency in the petitioner’s Federal income tax for the year 1967 in the amount of $7,482.12. The only issue presented for our decision is -whether the transfer of 2.75 acres by petitioners to the township of Princeton, fí.J., for roadway purposes constituted a deductible charitable contribution under section 170,1.R.C. 1954.1 The value of the land conveyed is not in dispute.
findings of fact
Some of the facts have been stipulated. The stipulation of facts, supplemental stipulation, and exhibits attached thereto are incorporated herein by this reference.
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2Cases cited16 opinions
- Village of Euclid v. Ambler Realty Co.Supreme Court of the United States · 1926
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- Commissioner v. LoBueSupreme Court of the United States · 1956
- Bogardus v. CommissionerSupreme Court of the United States · 1937
- Harold Dejong and Marjorie J. Dejong v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1962
11 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- Elrod v. CommissionerUnited States Tax Court · 1986
- George A. And Meryl Collman v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1975
- Considine v. CommissionerUnited States Tax Court · 1980
- Jones v. Comm'rUnited States Tax Court · 2007
- John E. Rogers & Frances L. Rogers v. CommissionerUnited States Tax Court · 2018
13 more not listed; retrieve them via the Exa API.