Faulkner v. Commissioner
United States Board of Tax Appeals
In Mary duPont Faulkner v. Commissioner (C.C.A., 1st Cir.), 112 Fed.(2d) 987, it was held that a gift made by the petitioner in 1935 to the Birth Control League of Massachusetts was made to a charitable organization and hence was a legal deduction from gross income in the donor's income tax return. The Board held in an opinion at 41 B.T.A. 875, that the same gift was subject to gift tax.
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In Mary duPont Faulkner v. Commissioner (C.C.A., 1st Cir.), 112 Fed.(2d) 987, it was held that a gift made by the petitioner in 1935 to the Birth Control League of Massachusetts was made to a charitable organization and hence was a legal deduction from gross income in the donor's income tax return. The Board held in an opinion at 41 B.T.A. 875, that the same gift was subject to gift tax. The opinion of the court in the income tax case is dispositive of the issue presented in the gift tax case. The opinion at 41 B.T.A. 875, is accordingly modified to permit the deduction from gross gifts made…
1Opinion of the Court
SUPPLEMENTAL OPINION.
Smith:
The Board promulgated its opinion in the above entitled proceeding on April 18, 1940, 41 B. T. A. 875. One of the questions in issue was whether a contribution to the Birth Control League of Massachusetts made by the petitioner in 1985 in the amount of $6,000 was subject to gift tas.
In a companion case, Docket No. 95624, the question in issue was whether this same gift was a legal deduction from the petitioner’s gross income for 1935 under section 23 (o) of the Revenue Act of 1934. The Board held in that case, in a memorandum opinion entered July 11, 1939, that the…
2Cited by3 opinions
- Carson v. CommissionerUnited States Tax Court · 1978
- Carson v. CommissionerUnited States Tax Court · 1978
- Faulkner v. CommissionerUnited States Board of Tax Appeals · 1940