TANG, Circuit Judge: The Commissioner of Internal Revenue (“Commissioner”) determined that a charitable deduction made by John and Imelda Hansen was invalid. The Hansens appeal the Tax Court’s decision upholding the Commissioner’s deficiency assessment and additions to tax. The Hansens contend on appeal that: 1) they did not receive a fair trial; 2) the charitable deduction was…
Read the full opinion (source) ↗
Lexace provides legal information, not legal advice, and no attorney–client relationship is created. Citation figures are counts of later citing opinions in our corpus and may be incomplete; always read and Shepardize the full opinion before relying on it.