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Revocations and Rejections
Tuesday, July 29, 2014
Among this week's release of private letter rulings was one rejection letter, PLR 201430014.
Jermihov: Cash Contributions to Church Not Substantiated
Tuesday, July 29, 2014
In Jermihov v. Commissioner, the Tax Court ruled a husband and wife did not substantiate claimed deductions for cash contributions to their church. However, the court allowed a small fraction of the claimed amount based on the taxpayers' testimony at trial.
Two Scholarship Exception Rulings
Monday, July 28, 2014
In two unrelated rulings, PLRs 201430015 and 201430016, the Service determined a private foundation's grants to individuals would fall within the scholarship exception to the general prohibition against taxable expenditures.