IZEN v. C.I.R.

No. 21-60679.

38 F.4th 459 (2022)

Joe Alfred IZEN, Jr., Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Fifth Circuit.

FILED June 29, 2022.


Attorney(s) appearing for the Case

Joe Alfred Izen, Jr. , Houston, TX, for Petitioner-Appellant.

Bethany Buck Hauser, Esq. , Attorney, U.S. Department of Justice, Tax Division, Appellate Section, Washington, DC, Michael J. Desmond , Internal Revenue Service, Washington, DC, Bruce Raleigh Ellisen , U.S. Department of Justice, Tax Division, Appellate Section, Washington, DC, Francesca Ugolini , U.S. Department of Justice, Tax Division, Appellate Section, Washington, DC, for Respondent-Appellee.

Before Higginbotham, Haynes, and Wilson, Circuit Judges.


Joe Alfred Izen, Jr. appeals the denial of an income tax deduction he claimed for a charitable donation of an aircraft. Because Izen failed to comply with the statutory requirements for such a deduction, we affirm the judgment of the Tax Court.

I.

In 2012, the Commissioner of Internal Revenue notified Izen that he had deficiencies...

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