GAGNE v. COMMISSIONER

Docket No. 17193.

16 T.C. 498 (1951)

LINWOOD A. GAGNE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated February 28, 1951.


Attorney(s) appearing for the Case

Sandow Holman, Esq., for the petitioner.

John T. Rogers, Esq., for the respondent.


Respondent has determined a deficiency in the amount of $24,279.47 in petitioner's income and victory tax for the year 1943. The principal issue is whether a contribution to a tax exempt charitable institution made subject to the donee's compliance with certain conditions, and paid by a check that was delivered on December 31, 1942, to a payee who was not the donee, is deductible in that year or in the year 1943 when the donee agreed to comply with the conditions of the gift...

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