charitable-deduction
1 cases — ← All topics
| Case | Title | Lower Court | Docketed | Status | Flags | Tags | Question Presented |
|---|---|---|---|---|---|---|---|
| 22-808 | Joe Alfred Izen, Jr. v. Commissioner of Internal Revenue | Fifth Circuit | 2023-02-27 | Denied | Response Waived | charitable-deduction deadlines equitable-tolling hardship-exemption I.R.C.-170(f)(12) internal-revenue-code statutory-interpretation substantiation-deadline substantiation-evidence summary-judgment tax-law | Whether equitable tolling may extend substantiation evidence gathering deadlines under I.R.C. § 170(f)(12) |