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Substantiation Cases Persist (and IRS Keeps Winning)  


Author:  Staff Editors.


Source: Volume 11, Number 05, January/February 2012 , pp.16-18(3)




Family Foundation Advisor

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Abstract: 

Over the last year or so, there have been a number of cases in which donors have lost charitable contribution deductions because they failed to obtain proper substantiation. That trend continues with three more recent Tax Court cases, all IRS victories.

Keywords: Mohamed v. Comm’r, T.C. Memo. 2012-152, property appraisal, Bond v. Comm’r, Rothman v. Comm’r, Form 8283, Durden v. Comm’r, Scheidelman v. Comm’r

Affiliations:  .

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