TRIPP v. C. I. R.

No. 14560.

337 F.2d 432 (1964)

Chester D. TRIPP, Chester D. Tripp, surviving spouse etc., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Seventh Circuit.

October 23, 1964.


Attorney(s) appearing for the Case

William P. Sutter, Chicago, Ill., Samuel H. Horne, Washington, D. C., Charles W. Davis, Chicago, Ill., Hopkins, Sutter, Owen, Mulroy, Wentz & Davis, Chicago, Ill., of counsel, for petitioner.

Louis F. Oberdorfer, Asst. Atty. Gen., Melva M. Graney, Attorney, Tax Division, U. S. Department of Justice, Washington, D. C., Lee A. Jackson, Harry Baum, Benjamin M. Parker, Attorneys, Department of Justice, Washington, D. C., for respondent.

Before SCHNACKENBERG, KNOCH and CASTLE, Circuit Judges.


CASTLE, Circuit Judge.

These petitions for review of Tax Court decisions concern income tax deficiencies determined against petitioner as the result of disallowance of deductions claimed for the taxable years 1955 and 1956 as charitable donations.

The taxpayer in his income tax return for 1955, filed jointly as surviving spouse and executor of his wife's estate, took a charitable deduction in the amount of $42,500 by reason of a gift of five pieces of ancient...

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