1. Home
  2. Browse Decisions
  3. T.C.
  4. 46 T.C.
  5. 46 T.C. 583 (1966)
 

O'BRIEN v. COMMISSIONER

Docket No. 5932-65.

46 T.C. 583 (1966)

WILLIAM D. O'BRIEN AND GERTRUDE O'BRIEN, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed August 10, 1966.

Attorney(s) appearing for the Case

Edward R. Smith and William Norton Baker, for the petitioners.

Williard A. Herbert, for the respondent.

DAWSON, Judge:

Respondent determined a deficiency in income tax against petitioners for the taxable year 1964 in the amount of $6,079.90.

The sole issue for decision is whether the petitioners are entitled to deduct as a charitable contribution under section 170, I.R.C. 1954, the value of a remainder interest in property given by them in 1964 to the William D. and Gertrude T. O'Brien Charitable Trust. An automatic...

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