Précis: The taxpayer claimed donations totalling $7,500 (both cash and in-kind gifts) to charities in 2008. The Tax Court held that she had not adduced evidence sufficient to support the making of the donations and dismissed the appeal. There was no order as to costs as it was an informal procedure appeal.
Iqbal v. R. - TCC: Taxpayer denied deduction for alleged cash and in-kind donationsREAD MORE »