Hobby Lobby Founder, IRS Must Go to Trial Over Museum Donations

A trial is necessary to determine if the founder of Hobby Lobby Inc. and his wife can take a tax deduction on the collection of artifacts they donated to the Museum of the Bible in Washington, D.C.

In a 13-5 vote, the US Tax Court denied cross motions for partial summary judgment by the IRS and David and Barbara Green after determining that it didn’t have enough information to conclusde whether the Greens should be able to skirt the traditional rules for charitable contributions under IRC Section 170.

Writing for the majority, Judge Emin Toro said that the ...