Irwin M. Suna v. Commissioner of Internal Revenue

Sixth Circuit

Irwin M. Suna v. Commissioner of Internal Revenue

893 F.2d 133, 65 A.F.T.R.2d (RIA) 607, 1990 U.S. App. LEXIS 326, 1990 WL 1265

CourtCourt of Appeals for the Sixth Circuit

DecidedJanuary 12, 1990

Docket89-1311

StatusPublished

Cited by1 cases

This text of 893 F.2d 133 (Irwin M. Suna v. Commissioner of Internal Revenue) is published on Counsel Stack Legal Research, covering Court of Appeals for the Sixth Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

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Irwin M. Suna v. Commissioner of Internal Revenue, 893 F.2d 133, 65 A.F.T.R.2d (RIA) 607, 1990 U.S. App. LEXIS 326, 1990 WL 1265 (6th Cir. 1990).

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Opinion

PER CURIAM.

This is an appeal from a decision of the Tax Court, reported as Suna v. Commissioner, 57 T.C.M. (P-H) 2793, 1988 WL 125570 (1988), disallowing the taxpayers’ claim that they are entitled to a charitable contribution deduction as the result of their having conveyed real property to a qualified charity. The facts of the case are clearly set out in the Tax Court Opinion.

We review findings of fact by the Tax Court under the clearly erroneous standard. Rose v. Comm’r of Internal Revenue, 868 F.2d 851, 853 (6th Cir.1989). Because we are unable to say the Tax Court’s view of the evidence in this case was clearly erroneous, we affirm the decision of the Tax Court.

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PER CURIAM.

This is an appeal from a decision of the Tax Court, reported as Suna v. Commissioner, 57 T.C.M. (P-H) 2793, 1988 WL 125570 (1988), disallowing the taxpayers’ claim that they are entitled to a charitable contribution deduction as the result of their having conveyed real property to a qualified charity. The facts of the case are clearly set out in the Tax Court Opinion.

We review findings of fact by the Tax Court under the clearly erroneous standard. Rose v. Comm’r of Internal Revenue, 868 F.2d 851, 853 (6th Cir.1989). Because we are unable to say the Tax Court’s view of the evidence in this case was clearly erroneous, we affirm the decision of the Tax Court.

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893 F.2d 133, 65 A.F.T.R.2d (RIA) 607, 1990 U.S. App. LEXIS 326, 1990 WL 1265, Counsel Stack Legal Research, https://law.counselstack.com/opinion/irwin-m-suna-v-commissioner-of-internal-revenue-ca6-1990.

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