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ALLEN v. C.I.R.

No. 89-70252.

925 F.2d 348 (1991)

Kenneth ALLEN; Barbara Allen, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Ninth Circuit.

Decided February 6, 1991.

Attorney(s) appearing for the Case

Avram Salkin, Hochman, Salkin & DeRoy, Beverly Hills, Cal., for petitioners-appellants.

William A. Whitledge, U.S. Dept. of Justice, Washington, D.C., for respondent-appellee.

Before WALLACE, Chief Judge, POOLE, Circuit Judge, and BREWSTER, District Judge.

WALLACE, Chief Judge:

In 1981, Allen contributed $22,500 of borrowed funds, together with $2,500 of his own money, to a charitable organization. He and his wife then claimed the entire $25,000 as a charitable contribution on their 1981 tax return pursuant to section 170(a) of the Internal Revenue Code (Code), 26 U.S.C. § 170(a). The Commissioner of Internal Revenue (Commissioner) issued a notice of deficiency, denying the Allens' entire $25,000 deduction and...

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