Here is a great lesson regarding the rules for larger than average non-cash charitable contributions. The lesson explores the tax court case of Estelle C. Grainger v. Commissioner, T.C. Memo and her clever (but incorrect) method of using charitable contributions as tax deductions. This complex and interesting case is explored in Pepperdine University School of Law’s TaxProf Blog — it’s worth a read.

Credit to:
TaxProf Blog
Lesson From The Tax Court: The Substantial Substantiation Rules In §170