Chester D. Tripp, Chester D. Tripp, Surviving Spouse Etc. v. Commissioner of Internal Revenue

U.S. Court of Appeals, Seventh Circuit · Decided 1964-10-23

Cited by 129 later decision(s) in our corpus · see the citation network in Lexace

From the opinion

CASTLE, Circuit Judge. These petitions for review of Tax Court decisions concern income tax deficiencies determined against petitioner as the result of disallowance of deductions claimed for the taxable years 1955 and 1956 as charitable donations. The taxpayer in his income tax return for 1955, filed jointly as surviving spouse and executor of his wife’s estate…

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