WOODBURY v. C.I.R.

No. 88-2983.

900 F.2d 1457 (1990)

Orin R. WOODBURY and Imogene R. Woodbury, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Tenth Circuit.

April 4, 1990.


Attorney(s) appearing for the Case

Craig T. Vincent of Nygaard, Coke & Vincent, Salt Lake City, Utah, for petitioners-appellants.

James I.K. Knapp, Acting Asst. Atty. Gen., and Gary R. Allen, Robert S. Pomerance, and Janet Kay Jones, Tax Div., Dept. of Justice, Washington, D.C., for respondent-appellee.

Before McKAY and SEYMOUR, Circuit Judges, and KANE, Senior District Judge.


SEYMOUR, Circuit Judge.

Petitioners appeal from the judgment and decision of the United States Tax Court which denied their petition for review of the Commissioner's finding of tax deficiencies. The Tax Court rejected petitioners' argument that their election to use the "fifty-percent method" in calculating their charitable contribution deduction was invalid and, in the alternative, that the election was subsequently revocable by them. We likewise reject petitioners...

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