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Durden v. Commissioner

T.C. Memo 2012-140 (2012)

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Durden v. Commissioner

United States Tax Court

T.C. Memo 2012-140 (2012)

Facts

David and Veronda Durden (plaintiffs) claimed a deduction of over $25,000 for charitable contributions on their 2007 tax return. Most of the donations were made by check to Nevertheless Community Church (NCC), a tax-exempt organization, and all but five checks were in amounts greater than $250. In April 2009, the commissioner of internal revenue (defendant) issued a notice of deficiency disallowing the claimed deduction. The Durdens subsequently provided records related to the contributions, including a letter issued by NCC from January 2008 that certified contributions totaling $22,517 from the Durdens in 2007 (the first letter). In June 2009, the Durdens obtained another letter from NCC that included the same information about the amount of contributions and stated that no goods or services were provided to them in exchange for their donations (the second letter). In the tax court, the commissioner filed a motion for summary judgment.

Rule of Law

Issue

Holding and Reasoning (Cohen, J.)

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