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Rosen v. Commissioner
United States Court of Appeals for the First Circuit
611 F.2d 942 (1980)
The Rosens (plaintiffs) owned property in Fall River, Massachusetts. In 1972 they gifted the property to Fall River and claimed a charitable deduction on their tax return. In 1973 the city returned the property to the Rosens. Later that year, the Rosens gifted the property to a hospital and once again claimed a charitable deduction on their tax return. In 1974 the hospital returned the property to the Rosens. The Rosens believed that they did not have to treat the value of the property as income when the property was returned, because they did not retain a right of reversion when they gifted it. Instead, they classified the two returns as gifts to them from the city and the hospital. The United States Tax Court held that the tax-benefit rule applied to the case and that, because the Rosens had claimed charitable deductions when they gifted the property, they were required to treat the value of the property as income each time it was returned. The Rosens appealed.
Rule of Law
Holding and Reasoning (Bonsal, J.)
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