TONE, Circuit Judge.
The government appeals from a judgment of the District Court holding that a taxpayer was entitled to charitable deductions on his federal income tax returns under section 170 of the Internal Revenue Code (26 U.S.C. § 170) for payments made to a retirement home in connection with placing his mother in the home for her lifetime. We reverse that judgment.
Plaintiff Herbert L. Sedam, whom we shall call the taxpayer (his wife is a party...
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.