For a complete discussion and analysis of these and similar cases of “earmarking” purportedly charitable gifts for individuals, see Johnny Rex Buckles, The Case for the Taxpaying Good Samaritan: Drugs Without Prescription Deducting Earmarked Transfers to Charity …
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Amoxil onprofit Law Prof Blog: Tax Court Denies Charitable Contributions …”>Nonprofit Law Prof Blog: Tax Court Denies Charitable Contributions …