Sammons v. C.I.R.
Summary: <p> In a tax proceeding, the Commissioner argues that defendant should be disallowed a charitable deduction for donating several artifacts containing eagle parts to a museum because it will frustrate the purpose behind the BGEPA. The court disagrees, finding it unlikely that such an allowance will encourage others to procure eagle artifacts for the sole purpose of obtaining a tax deduction. Further, the court disagrees with the Commissioner that Sammons acquired illegal title to the artifacts, finding Sammons had sufficient ownership interest in the eagle artifacts for donation. For further discussion on commerce in eagle parts under the BGEPA, see <a href="/articles/ddusbgepa.htm#taking"> Detailed Discussion of Eagle Act. </a> </p>
In a tax proceeding, the Commissioner argues that defendant should be disallowed a charitable deduction for donating several artifacts containing eagle parts to a museum because it will frustrate the purpose behind the BGEPA. The court disagrees, finding it unlikely that such an allowance will encourage others to procure eagle artifacts for the sole purpose of obtaining a tax deduction. Further, the court disagrees with the Commissioner that Sammons acquired illegal title to the artifacts, finding Sammons had sufficient ownership interest in the eagle artifacts for donation. For further discussion on commerce in eagle parts under the BGEPA, see Detailed Discussion of Eagle Act.