Central States Tower III, LLC, a/k/a Central States Tower v. Plan Commission of the City of Portage (mem. dec.)

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• holding that a Congressman’s charitable contribution deduction for letters, memoranda, and similar property provided to him by third parties during the course of his legislative duties was limited to his basis in the property
• holding that letters, memoranda, and similar property prepared by third parties and delivered to a Congressman were prepared or produced for a legislator as part of his duties, and, therefore, were excluded from the IRC’s definition of capital asset

Source: CourtListener parenthetical corpus (CC0).