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In Rolfs we held the taxpayers had not made a charitable contribution because they received a substantial benefit in the form of demolition services, the value of which exceeded the value of the interest in the house donated.
FORBES: IRS Plays Sore Winner In House Burning Charity Case
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But that antipathy is likely to grow amongst American soldiers and policymakers, as the pool of lawyers with which they must contend may soon receive a substantial addition in the form of the International Criminal Court, perhaps with the blessing of the United States government.
CENTERFORSECURITYPOLICY: Ambulance-chasing, from Kabul to Gaza
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Ordinarily, when a Scientologist does something wrong, especially something that might damage the image of the organization, he has to make amends, often in the form of a substantial contribution.
NEWYORKER: The Apostate