An attorney performed legal services (that he valued at $7,000) for a charitable organization and
An attorney performed legal services (that he valued at $7,000) for a charitable organization and then claimed a charitable contribution deduction for the value of his services.
The Tax Court, in denying the deduction, reaffirmed the principle that no deduction is available for a charitable contribution of services. Levine v. Commissioner, T.C.Memo. 1987-413 (1987).
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