McVeigh docs in tax court

[Demosthenes]

Attorney Could Not Charitable Contribution Deduction for Case Files; Client Was True Owner (Jones, TC)

An attorney who represented convicted Oklahoma City bomber Timothy McVeigh was not entitled to a charitable donation deduction for the contribution of his case files to a public university. Under state (Oklahoma) law, as in most jurisdictions, the client is the true owner of an attorney's case files, especially where, as here, those files contained no attorney work product. The taxpayer's possession of the files did not establish ownership, because he held them as his client's agent, fiduciary and custodian. Moreover, the taxpayer's testimony, standing alone, did not establish that his client had waived the attorney-client privilege with respect to the files.

The taxpayer's right to retain copies of former clients' files did not give him the right to sell or otherwise dispose of those files. Finally, even if the taxpayer could be treated as the owner of any attorney work product in the files, his deduction for the donation would be limited to his basis in those materials, which appeared to be zero.
S. Jones, 129 TC No. 16, Dec. 57,160

[Nikki]

Trying to take a deduction for a significantly greater amount than

his basis in those materials, which appeared to be zero

borders on fraud or evasion.

He got off lucky.