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Income Tax Keyed to Graetz
Haverly v. United States
Citation:513 F.2d 224 (7th Cir. 1975)
Charles N. Haverly was the principal of Alice L. Barnard Elemental School in Chicago, Illinois. During the year of 1967 and 1968, Haverly personally received free, unsolicited textbooks from different publishers with a total fair market value of $400. The principal donated the books to the school’s library in 1968 and subsequently claimed a charitable deduction in the amount of $400 on his tax return, corresponding to the value of the donated books. Haverly failed to report the $400 as income on his 1968 income taxes and the I.R.S. asserted a deficiency against him.
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