Geronimo Energy LLC. v. Steve Gerdes

How courts have described this case

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

• denying a deduction for a donation to a qualified welfare agency to pay for the schooling of a specific individual
• denying a deduction for a donation to a qualified welfare agency to pay for the schooling of a specific individual
• contribution to qualified welfare agency to pay for a specific individual not deductible because it amounted to a gift to the individual: \Charity begins where certainty in beneficiaries ends.\
• contribution to qualified welfare agency to pay for a specific individual not deductible because it amounted to a gift to the individual: “Charity begins where certainty in beneficiaries ends.”

Source: CourtListener parenthetical corpus (CC0).