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Haverly v. United States
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Haverly v. United States : ウィキペディア英語版
Haverly v. United States

Haverly v. United States, 513 F.2d 224 (7th Cir.1975) is a United States income tax case.
Held:
*The taxpayer (a public elementary school principal) had to include in gross income the value of unsolicited sample textbooks, sent to him by publishers, when he subsequently donated them to the school's library and claimed a charitable deduction. I.R.C.1954 §§ 61, 170.
==Case Brief==


抄文引用元・出典: フリー百科事典『 ウィキペディア(Wikipedia)
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