Legal Opinion
George A. And Meryl Collman v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided February 26, 1975No. 73--2797PublishedCited by 27 opinions
1Opinion of the Court
OPINION
Before KOELSCH and CHOY, Circuit Judges, and MARKEY, * United States Court of Customs and Patent Appeals. CHOY, Circuit Judge:
The Collmans appeal from a Tax Court decision allowing them only a partial charitable tax deduction for dedicating 2.549 acres of land for public roadway purposes. We reverse in part.
Factual Background
In October, 1965 Coliman, a citrus farmer, purchased 15 acres of real property (hereinafter “the 15-acre grove” or the “grove” in Orange County, close to the City of Anaheim boundary line. The 15-acre grove was a rectangular piece of property, approximately 625…
2Cases cited10 opinions
- United States v. United States Gypsum Co.Supreme Court of the United States · 1948
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- Harold Dejong and Marjorie J. Dejong v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1962
- Leon Schwab v. Bullock's Inc., a CorporationCourt of Appeals for the Ninth Circuit · 1975
- Robert C. Stubbs and Mary Ann Stubbs, Husband and Wife v. United StatesCourt of Appeals for the Ninth Circuit · 1970
5 more not listed; retrieve them via the Exa API.
3Cited by27 opinions
- Foster v. Comm'rUnited States Tax Court · 1983
- Evans-Reid v. District of ColumbiaDistrict of Columbia Court of Appeals · 2007
- Conforte v. CommissionerUnited States Tax Court · 1980
- Ottawa Silica Company v. The United StatesCourt of Appeals for the Federal Circuit · 1983
- Graham v. CommissionerCourt of Appeals for the Ninth Circuit · 1987
22 more not listed; retrieve them via the Exa API.