Casenotes: Federal Income Tax — Charitable Contributions — an Individual's Assignment of Premium Refunds to the American Bar Endowment Is Deductible When the Relationship between the Endowment and the Taxpayer Is Not Predominately of a Business Nature and the Transaction Has a Substantial Charitable Component. American Bar Endowment v. United States, 761 F.2d 1573 (Fed. Cir.), Cert. Granted, 106 S. Ct. 522 (1985)

Authors

James M. di Stefano, University of Baltimore School of Law

Recommended Citation

di Stefano, James M. (1986) "Casenotes: Federal Income Tax — Charitable Contributions — an Individual's Assignment of Premium Refunds to the American Bar Endowment Is Deductible When the Relationship between the Endowment and the Taxpayer Is Not Predominately of a Business Nature and the Transaction Has a Substantial Charitable Component. American Bar Endowment v. United States, 761 F.2d 1573 (Fed. Cir.), Cert. Granted, 106 S. Ct. 522 (1985)," University of Baltimore Law Review: Vol. 15: Iss. 3, Article 8.
Available at: https://scholarworks.law.ubalt.edu/ublr/vol15/iss3/8