Riker v. Commissioner
United States Tax Court
1. Held: Income derived from the operation of a restaurant by petitioner was her income and not that of the Church organization to which she contributed it. 2. Held: Part of amounts contributed to a Church organization by petitioners was not deductible as contributions to a religious organization, since the Church was not organized and operated exclusively for religious purposes within the meaning of section 23(o), Internal Revenue Code of 1939. 3. Held: Dependency exemption…
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1. Held: Income derived from the operation of a restaurant by petitioner was her income and not that of the Church organization to which she contributed it. 2. Held: Part of amounts contributed to a Church organization by petitioners was not deductible as contributions to a religious organization, since the Church was not organized and operated exclusively for religious purposes within the meaning of section 23(o), Internal Revenue Code of 1939. 3. Held: Dependency exemption for petitioner's mother disallowed, since her support was received from the Church.
1Opinion of the Court
Peggy Lou Riker v. Commissioner. Freda H. Grassmee v. Commissioner.
Riker v. Commissioner
Docket Nos. 46978, 46979.
United States Tax Court
T.C. Memo 1955-225; 1955 Tax Ct. Memo LEXIS 113; 14 T.C.M. (CCH) 903; T.C.M. (RIA) 55225;
August 11, 1955
1. Held: Income derived from the operation of a restaurant by petitioner was her income and not that of the Church organization to which she contributed it.
2. Held: Part of amounts contributed to a Church organization by petitioners was not deductible as contributions to a religious organization, since the Church was not organized and operated exclusively…
2Cases cited5 opinions
- Helvering v. HorstSupreme Court of the United States · 1940
- Trinidad v. Sagrada Orden De Predicadores De La Provincia Del Santisimo Rosario De FilipinasSupreme Court of the United States · 1924
- Danz v. CommissionerUnited States Tax Court · 1952
- C. F. Mueller Co. v. CommissionerUnited States Tax Court · 1950
- Roche's Beach, Inc. v. CommissionerUnited States Board of Tax Appeals · 1937