Hewitt v. Commissioner of Internal Revenue

Full Text of Court Cases
November 19, 1998
7291 Tax Return Preparation Services
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estate and gift taxation
fair market value (FMV)

Hewitt v. Commissioner of Internal Revenue
1998 U.S. App. LEXIS 29519
Federal Court
4th Circuit
United States Court of Appeals
Boyle, Michael, Motz


At isssue is whether the parties are entitled to certain charitable contribution deductions.

See Also

Taxpayers Lose Charitable Gift Deduction

Taxpayers John T. Hewitt and Linda L. Hewitt claimed charitable contribution deductions on their 1990 and 1991 income tax returns.