PER CURIAM.
In January 1952 the taxpayer purchased from General Motors Corporation thirteen Chevrolet automobiles on the express condition that he would donate them to the United Jewish Appeal for export to the State of Israel for use by disabled veterans. Their cost to him was $17,581.72 but their fair market value at retail, if he had been privileged to sell them, was $24,700. He claimed the latter sum as a charitable deduction under Section 23(o) of the...
Let's get started
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.