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Lary v. United States

United States Court of Appeals for the Eleventh Circuit

787 F.2d 1538 (1986)

Facts

Dr. John Lary and his wife, Sherry (plaintiffs) claimed a tax deduction for the market value of a pint of blood Dr. Lary had donated to the Red Cross. The Commissioner of Internal Revenue (the Commissioner) (defendant) held that the deduction was improper because the donation of blood is the performance of a service and does not qualify as a charitable contribution. The Larys filed a case in district court, arguing that the donation of blood is the donation of property, not the performance of a service. The district court agreed with the Commissioner, holding that the donation of blood is the performance of a service. The Larys appealed.

Rule of Law

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Issue

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Holding and Reasoning (Per curiam)

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A "yes" or "no" answer to the question framed in the issue section;
A summary of the majority or plurality opinion, using the CREAC method; and
The procedural disposition (e.g., reversed and remanded, affirmed, etc.).

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