Donald Leif Rokke v. Commissioner of Internal Revenue

2 F.3d 1157 73 A.F.T.R.2d 94 -1858 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. Donald Leif ROKKE, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. No. 91-70722. United States Court of Appeals, Ninth Circuit. Submitted Aug. 4, 1993. * Decided Aug. 6, 1993. Before: WRIGHT, BEEZER, and HALL, Circuit Judges. 1 MEMORANDUM ** I. Background 2 Rokke compiled a document entitled, "Macro Economics Study, Collection of Data." It consisted of his five-page analysis and appended materials (primarily magazine and newspaper clippings). 3 In 1986, he mailed a copy of this document to President Reagan and other federal officials. On his 1986 tax return, he reported $250,000 as the fair market value of the contribution. 1 Based on that value, he claimed a deduction of 50% of his adjusted gross income, as allowed by I.R.C. Sec. 170(a)-(b). In 1987, Rokke claimed a carryover deduction for the 1986 contribution, as allowed by I.R.C. Sec. 170(d)(1)(A). 4 In a…