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Tax Court denies cross-motions in Hobby Lobby–related charitable deduction case

The David & Barbara Green 1993 Dynasty Tr. v. Commissioner, No. 19631-19, 165 T.C. No. 7, 2025 BL 355961, 2025 Us Tax CT Lexis 2334 (Oct. 02, 2025), Court Opinion

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Tax Coda
Oct 28, 2025
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On October 2, 2025, the U.S. Tax Court denied dueling motions for partial summary judgment in consolidated deficiency cases involving three electing small business trusts and two individual shareholders of Hobby Lobby Stores, Inc.

The dispute centers on S-corporation-level noncash charitable contribution deductions for biblical artifacts donated in 2011 …

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