Charitable deduction disallowed where stock not publicly traded

Business Valuation UpdateVol. 8 No. 7
Legal and Court Case Update
July 2002

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6035 Savings Institutions, Federally Chartered
522120 Savings Institutions
estate and gift taxation
Todd v. Commissioner
118 T.C. 334, 118 T.C. No. 19, 2002 U.S. Tax Ct. LEXIS 19
April 19, 2002
US
Federal Court
United States Tax Court
Eugene N. White, Ph.D. (for taxpayer)
Halpern

Summary

The only issue in this case was whether the petitioner (John C. Todd), who formed the Todd Family Foundation (“Foundation”), a nonprofit corporation, was entitled to charitable deductions.

See Also

Todd v. Commissioner

Full Text of Court Cases
April 19, 2002

The only issue in this case was whether the petitioner, who formed a nonprofit corporation, was entitled to charitable deductions.