Interest of S.B. and I.V.

How courts have described this case

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

• charitable contribution deduction allowed as to a bargain sale of property where the taxpayer retained insubstantial mineral interests in the property
• taxpayer who makes a bargain sale to charity is entitled to claim a charitable contribution equal to the difference between the fair market value of the property and the amount realized from the sale
• taxpayer who makes a bargain sale to charity is entitled to claim a charitable contribution equal to the difference between the fair market value of the property and the amount realized from the sale
• revenue ruling is not binding on this Court
• revenue ruling is not binding on this Court
• revenue ruling is not binding on this Court

Source: CourtListener parenthetical corpus (CC0).