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Haverly v. United States
From Wikipedia, the free encyclopedia
Haverly v. United States, 513 F.2d 224 (7th Cir. 1975)[1] is a United States income tax case.
Quick Facts Haverly v. United States, Court ...
Haverly v. United States | |
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Court | United States Court of Appeals for the Seventh Circuit |
Full case name | Charles N. Haverly and Ruth L. Haverly v. United States of America |
Argued | January 10, 1975 |
Decided | March 20, 1975 |
Citations | 513 F.2d 224; 75-1 USTC (CCH) ¶ 9326 |
Case history | |
Subsequent history | Rehearing en banc denied, May 5, 1975 |
Holding | |
The taxpayer (a public elementary school principal) had to include in gross income the value of unsolicited sample textbooks, sent to him by publishers, when he subsequently donated them to the school's library and claimed a charitable deduction. | |
Court membership | |
Judges sitting | John Simpson Hastings, Luther Merritt Swygert, Walter J. Cummings Jr. |
Case opinions | |
Majority | Hastings, joined by a unanimous court |
Laws applied | |
Internal Revenue Code |
Close
Held:
- The taxpayer (a public elementary school principal) had to include in gross income the value of unsolicited sample textbooks, sent to him by publishers, when he subsequently donated them to the school's library and claimed a charitable deduction. I.R.C.1954 §§ 61,[2] 170.[3]