Précis: The taxpayer claimed charitable donation credits in the 2003, 2004, 2005 and 2006 taxation years of $9,533, $15,700, $12,360 and $8,033 respectively. She claimed that the donations included cash as well as gifts in kind including used shoes and toys. Quite simply the Tax Court rejected her evidence and dismissed the appeals. The Court upheld the assessment of 2003 notwithstanding the fact that it was otherwise statute-barred. There was no order as to costs as these were informal procedure appeals.
Omoruan v. R. - TCC: Charitable donations denied, statute-barred year opened, taxpayer not credibleREAD MORE »