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LIM v. COMMISSIONER OF INTERNAL REVENUE

Docket No. 14015-20.

T.C. Memo. 2023-11

CALVIN A. LIM AND HELEN K. CHU, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Tax Court.

Filed January 23, 2023.

Attorney(s) appearing for the Case

Scott B. Burkholder , for petitioners.

Samuel M. Warren , Sarah A. Herson , and Paulmikell A. Fabian , for respondent.

MEMORANDUM OPINION

This case involves petitioners' Federal income tax liabilities for 2016 and 2017. Currently before the Court is a Motion for Partial Summary Judgment filed by the Internal Revenue Service (IRS or respondent) concerning petitioners' entitlement to charitable contribution deductions. Petitioners allegedly...

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