1. Home
  2. Browse Decisions
  3. T.C.
  4. 62 T.C.
  5. 62 T.C. 209 (1974)
 

JAMES v. COMMISSIONER

Docket No. 8217-72.

62 T.C. 209 (1974)

LAWRENCE R. JAMES AND MARY J. JAMES, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed May 15, 1974.

Attorney(s) appearing for the Case

Deryl F. Hamann and Kent O. Littlejohn, for the petitioners.

Leonard A. Hammes, for the respondent.

OPINION

TANNENWALD, Judge:

Respondent determined a deficiency of $1,477.05 in petitioners' Federal income tax for 1968. The issue for decision is whether the value of a term interest in an irrevocable trust created by petitioner Lawrence R. James qualifies for the additional allowance of charitable contribution deductions under section 170(b) (1) (A).1

All of the facts have been stipulated and are found accordingly...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases