Citing Addis v. Commissioner, the Ninth Circuit, affirming the Tax Court, has held that a charity failed to provide a good-faith estimate of the value of goods and services that Gary Weiner received in consideration for donations involving split dollar insurance agreements, and has held that the IRS properly denied his 1997 and 1998 charitable contributions.
Full Text:
NOT FOR PUBLICATION
UNITED STATES COURT OF APPEALS
FOR THE NINTH CIRCUIT
Appeal from a Decision of the
United States Tax Court
IRS No. 7731-00
MEMORANDUM
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Argued and Submitted March 25,2004
San Francisco, California
Before: CANBY, NOONAN, and THOMAS, Circuit Judges.
For the reasons stated in Addis v. Commissioner, No. 02- 73628 (9th Cir. July 8,2004), the tax court's judgment is AFFIRMED.
FOOTNOTE
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This disposition is not appropriate for publication and may not be cited to or by the courts of this circuit except as provided by Ninth Circuit Rule 36-3.
END OF FOOTNOTE
