Perlmutter v. Commissioner

Decided December 27, 1965

United States Tax Court · decided 1965-12-27

Petitioners were partners in Perl-Mack Construction Co., which subdivided land and built and sold homes located in two subdivisions, Perl-Mack Manor and Northglenn, in Adams County, Colo. Held: the transfers do not qualify as charitable contributions under section 170(c).

Good law ✅— No negative treatment on recordhow we know

Decisions will be entered under Rule 50 in docket Nos · Decided 1965-12-27

How this case has been cited

Cited by 42 later decisions — most recently April 2018 · most notably Foster v. Comm'r (1983), Singer Co. v. United States (1971)

3 federal appellate ·

Later decisions citing this case, by decade. The current decade is in progress, and our corpus holds fewer opinions from the most recent years, so the latest bars are undercounted — not a real decline.

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Fat, J.,

¶1concurring: I agree with the majority that the transfers of property in question, because petitioners received a direct benefit therefor, do not qualify as charitable contributions under section 170(c). However, I believe that the only direct benefit received by petitioners from the transfers was the avoidance of “considerable and protracted difficulty” in obtaining the county’s approval of their development plans.1 I disagree with the majority opinion to the extent to which it implies that the existence of school and recreational facilities on the transferred land also constitutes a direct benefit which alone would disqualify the transfers as charitable contributions. Such benefit seems to me to be of an incidental nature.

¶2 Or the county’s approval itself if the regulation requiring the transfers was constitutionally valid.