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The sole issue for decision is whether petitioners may
deduct their payments to NHF as charitable contributions.1 We
hold that they may not.
Unless otherwise indicated, section references are to the
Internal Revenue Code. Rule references are to the Tax Court
Rules of Practice and Procedure.
FINDINGS OF FACT
Some of the facts have been stipulated and are so found.
A. Petitioners
Petitioners lived in Bakersfield, California, when they
filed their petition in this case. Charles H. Addis (petitioner)
has been a farm labor contractor in the Bakersfield area for the
last 20 years.
B. Petitioners’ Family Trust and Foundation
1. The Addis Family Trust
On May 7, 1986, petitioners formed the Charles H. Addis
Family Trust (Addis family trust). Petitioners are the trustors,
first designee trustees, and initial beneficiaries of the Addis
family trust. Under the trust instrument, petitioner’s children
and Mrs. Addis’ parents or siblings become beneficiaries of the
Addis family trust upon the deaths of petitioner and Mrs. Addis.
1 Petitioners contend that sec. 7491(a) requires respondent
to bear the burden of proof on all issues in the case. We need
not decide petitioners’ contention because our findings and
analysis do not depend on which party bears the burden of proof.
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