Charles H. Addis Cindi Addis v. Commissioner of Internal Revenue

How courts have described this case

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

• holding that taxpayer’s failure to satisfy the substantiation provisions of section 170(f)(8) for payments of $250 or more resulted in a complete denial of charitable contribution deduction
• holding that the plain language of 26 U.S.C. § 170(f)(8) required a total denial of a charitable deduction where the taxpayer failed to comply with the statute; § 170(f)(8) is substantially similar to the provisions of § 170(f)(12) at issue here
• \The deterrence value of section 170(f)(8) 's total denial of a deduction comports with the effective administration of a self-assessment and selfreporting system.\
• “The deterrence value of section 170(f)(8)’s total denial of a deduction comports with the effective administration of a self-assessment and self- reporting system.”
• “The deterrence value of section 170(f)(8)’s total denial of a deduction comports with the effective administration of a self-assessment and self- reporting system.”
• \The deterrence value of section 170(f)(8) 's total denial of a deduction comports with the effective administration of a self-assessment and self-reporting system.\

Source: CourtListener parenthetical corpus (CC0).