1. Home
  2. Browse Decisions
  3. T.C.
  4. 38 T.C.
  5. 38 T.C. 936 (1962)
 

NELSON STORY III v. COMMISSIONER

Docket No. 88371.

38 T.C. 936 (1962)

NELSON STORY III AND VELMA E. STORY, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed September 24, 1962.

Attorney(s) appearing for the Case

Peter Meloy, Esq., and Robert C. Johnson, Esq., for the petitioners.

Joseph D. Holmes, Esq., for the respondent.

DRENNEN, Judge:

Respondent determined deficiencies in petitioners' income tax for the years 1955, 1956, 1957, and 1958 in the amounts of $861.39, $1,129.02, $2,212.29, and $2,027.38, respectively.

As a result of concessions by the parties, the only issue remaining for decision is whether petitioners are entitled to deduct as charitable contributions to Soldiers Chapel Corporation (hereinafter referred to as Soldiers Chapel), under section 170 of the...

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