495 U.S. 472 495 U.S. 472 110 S.Ct. 2014 109 L.Ed.2d 457 Harold DAVIS, et ux., Petitionersv.UNITED STATES. No. 89-98. Argued March 26, 1990. Decided May 21, 1990. Syllabus Section 170 of the Internal Revenue Code of 1954 permits a taxpayer to claim a charitable contribution deduction only if the contribution is made “to or […]
