Hewitt v. Commissioner of Internal Revenue

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Full Text of Court Cases
November 19, 1998
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estate and gift taxation
fair market value (FMV)

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

Summary

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.