Welti v. Comm'r of Internal Revenue

1 Citing case

  1. Erselcuk v. Comm'r of Internal Revenue

    30 T.C. 962 (U.S.T.C. 1958)   Cited 2 times

    Although the contributions here at issue undoubtedly were made to worthy causes, the intent of Congress is clear that for contributions to charitable and other indicated organizations to be deductible the donee must be organized in the United States or in a possession thereof, or under the law of the United States, or a State, territory, or possession. Dora F. Welti, 1 T.C. 905 (1943). Since petitioner has not shown that the organizations to which the contributions in issue were made come within the above classification, no deduction under section 23(o)(2) is allowable.