Charitable contribution deductions were disallowed in two recent Tax Court decisions for funds deposited in
Charitable contribution deductions were disallowed in two recent Tax Court decisions for funds deposited in a bank account in the name of a church founded by the donor, and over which the donor retained dominion and control. Conklin v. Commissioner, T.C.Memo. 1987-411 (1987); Randolph v. Commissioner, T.C.Memo. 1987-432 (1987).
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