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CITIZENS & SOUTHERN NATIONAL BANK OF S. C. v. UNITED STATES

Civ. A. No. 4259.

243 F.Supp. 900 (1965)

The CITIZENS & SOUTHERN NATIONAL BANK OF SOUTH CAROLINA, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court W. D. South Carolina, Greenville Division.

Decided July 22, 1965.

Attorney(s) appearing for the Case

C. Thomas Wyche, Wyche, Burgess, Freeman & Parham, Greenville, S. C., for plaintiff.

John C. Williams, U. S. Atty., Greenville, S. C., for defendant.

HEMPHILL, District Judge.

In 1959 plaintiff Bank made "contributions" to the South Carolina Highway Department totalling $27,984.50, and itemized and deducted this amount on its tax return, claiming as charitable deductions under the provisions of 26 U.S.C. § 170(c) (1).1 The composite consisted of 25,200 square feet of land of $19,000 value, 3400 square feet of $7,000 value and a cash...

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