Jones v. Comm'r
United States Tax Court
In 1997, P, an attorney practicing in Oklahoma, donated to a university library photocopied materials received from the Government in connection with P's representation of a criminal defendant. Held: Under Oklahoma law, an attorney does not own his client's case file, but rather maintains custodial possession of the file.
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In 1997, P, an attorney practicing in Oklahoma, donated to a university library photocopied materials received from the Government in connection with P's representation of a criminal defendant. Held: Under Oklahoma law, an attorney does not own his client's case file, but rather maintains custodial possession of the file. Because P did not possess an ownership interest in the materials and was thus incapable of effecting a valid gift of the materials under Oklahoma State law, sec. 170(c), I.R.C., precludes the charitable contribution deduction.
1Opinion of the Court
Cohen, Judge:
Respondent determined deficiencies of $3,675 and $11,109.99 in petitioners’ Federal income tax for 2000 and 2001, respectively. Unless otherwise indicated, all section references are to the Internal Revenue Code in effect for the years in issue. The sole issue for decision is whether petitioners are entitled to charitable contribution deduction carryovers for 2000 and 2001 with respect to the 1997 donation of a collection of copies related to one of petitioner’s client’s case files.
FINDINGS OF FACT
Some of the facts have been stipulated, and the stipulated facts are incorporated…
2Cases cited28 opinions
- Commissioner v. Estate of BoschSupreme Court of the United States · 1967
- United States v. National Bank of CommerceSupreme Court of the United States · 1985
- United States v. MitchellSupreme Court of the United States · 1971
- Boyett Et Ux. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1953
- Commissioner v. BanksSupreme Court of the United States · 2005
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3Cited by8 opinions
- Hughes v. Comm'rUnited States Tax Court · 2009
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- Linton v. United StatesCourt of Appeals for the Ninth Circuit · 2011
- Estate of Sommers v. Comm'rUnited States Tax Court · 2013
- Barry G. Conner & Bridget H. Conner v. CommissionerUnited States Tax Court · 2018
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