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Davis Vs. United States
Cites for this judgment
- US Supreme Court
- May 21, 1990
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Davis v. UnitedSearch
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States - 495 U.S. 472 (1990) U.S. Supreme Court Davis v. UnitedSearch
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States, 495 U.S. 472 (1990) Davis v. UnitedSearch
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The Court of Appeals reasoned that the beneficiary of a charitable contribution must be indefinite, see Russell v. AllenSearch
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performed the charitable service. Id. at 564. Because the Court of Appeals' decision conflicted with White v. UnitedSearch
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States, 725 F.2d 1269, 1270-1272 (CA10 1984), and Brinley v. CommissionerSearch
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were frequently used in describing trust arrangements. See, e.g., United States v. BowlingSearch
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Rand v. UnitedSearch
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I.T. 3707, 1945 Cum.Bull. 114. Numerous judicial decisions have relied on this interpretation. See, e.g., Rockefeller v. CommissionerSearch
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Orr v. UnitedSearch
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Thomason v. CommissionerSearch
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Danz v. CommissionerSearch
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indicates its apparent satisfaction with the prevailing interpretation of the statute. See Cammarano v. UnitedSearch
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McCaughn v. HersheySearch
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Bob Jones University v. UnitedSearch
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with the discretion to select among a number of qualified donees to whom the funds may be disbursed. See, e.g., Bowman v. CommissionerSearch
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Although the Service's interpretive rulings do not have the force and effect of regulations, see Bartels v. BirminghamSearch
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construction of a statute and where they have been in long use. See, e.g., Norwegian Nitrogen Products Co. v. UnitedSearch
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to the contrary, a taxpayer ordinarily reports his own income and takes his own deductions. See, e.g., Commissioner v. CulbertsonSearch
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New Colonial Ice Co. v. HelveringSearch
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Brinley v. CommissionerSearch
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of third parties who assisted the taxpayers in rendering services to qualified organizations. See, e.g., Rockefeller v. CommissionerSearch
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McCollum v. CommissionerSearch
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Smith v. CommissionerSearch
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raised before nor decided by the Court of Appeals, we decline to address it here. See, e.g., Delta Air Lines, Inc. v. AugustSearch
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The Commissioner has adopted the holding in Rockefeller v. CommissionerSearch
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U.S. Supreme Court Davis v. UnitedSearch
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Russell v. AllenSearch
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White v. UnitedSearch
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and Brinley v. CommissionerSearch
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Rockefeller v. CommissionerSearch
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See Cammarano v. UnitedSearch
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Bowman v. CommissionerSearch
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Norwegian Nitrogen Products Co. v. UnitedSearch
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Commissioner v. CulbertsonSearch
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