Dickinson v. Comm’r
Abstract Case Name: Dickinson v. Commissioner, T.C. Memo 2020-128 (Sept. 3, 2020).Jurisdiction: U.S.T.C.Petitioner: Jon Dickinson and Helen Dickinson. Respondent: Commissioner of the Internal Revenue Service.Concepts: Tax; Charitable Contribution; Charitable Deduction.Nature of Case: Does the immediate redemption of closely held stock by a sponsoring organization of a donor-advised fund cause the inherent capital gain to be included in the […]