Mobley v. Commissioner
United States Tax Court
R determined deficiencies and additions to tax against Ps with respect to deductions claimed for charitable contributions made to their congregation of the Universal Life Church. Those contributions, placed in an account over which Ps had exclusive control, were used to pay Ps' personal expenses.
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R determined deficiencies and additions to tax against Ps with respect to deductions claimed for charitable contributions made to their congregation of the Universal Life Church. Those contributions, placed in an account over which Ps had exclusive control, were used to pay Ps' personal expenses. The normal 3-year statute of limitations having run, R contends that assessment and collection of the deficiencies and additions to tax are not time barred since, for the years in issue, Ps filed fraudulent returns with the intent to avoid tax. 1. Held: The assessment and collection of R's deficiency…
1Opinion of the Court
EDGAR LEE MOBLEY, JR. AND SOPHIA O. MOBLEY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Mobley v. Commissioner
Docket No. 27967-89
United States Tax Court
T.C. Memo 1993-60; 1993 Tax Ct. Memo LEXIS 59; 65 T.C.M. (CCH) 1939;
February 22, 1993, Filed
Decision will be entered for respondent.
R determined deficiencies and additions to tax against Ps with respect to deductions claimed for charitable contributions made to their congregation of the Universal Life Church. Those contributions, placed in an account over which Ps had exclusive control, were used to pay Ps' personal expenses.…
2Cases cited10 opinions
- Grosshandler v. CommissionerUnited States Tax Court · 1980
- Parks v. CommissionerUnited States Tax Court · 1990
- McGee v. CommissionerUnited States Tax Court · 1973
- George C. McGee v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1975
- Davis v. CommissionerUnited States Tax Court · 1983
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3Cited by6 opinions
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