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Haverly v. United States | 513 F.2d 224 (1975), cert. denied 423 U.S. 912 (1975)
Generally, the federal tax code encourages charitable giving. However, in the nineteen seventy-five case of Haverly versus United States, the Seventh Circuit confirms that no good deed goes unpunished.
Charles Haverly was an elementary school principal. Textbook publishers frequently sent Haverly unsolicited free sample textbooks. The publishers sent the books with the intention that Haverly would find them suitable for instructional use. However, Haverly was free to do with them as he saw fit. Haverly decided to donate the books to his school’s library. He took a charitable deduction on his taxes in the amount of four hundred dollars, the books’ fair market value.
The Internal Revenue Service, or I R S, assessed a deficiency against Haverly for failure to report the books’ value as income on his taxes. Haverly paid the deficiency and brought suit, seeking a refund. The district court ruled that Haverly’s receipt of the books didn’t constitute taxable income. The United States appealed to the Seventh Circuit.
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