Kenneth Allen Barbara Allen v. Commissioner of Internal Revenue

U.S. Court of Appeals, Ninth Circuit · Decided 1991-02-06

Cited by 232 later decision(s) in our corpus · see the citation network in Lexace

From the opinion

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 Commission…

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