Legal Opinion
Ethel B. Miller v. Internal Revenue Service, Tobias C. Tolzmann Americans United for Separation of Church and State, Amicus Curiae
Court of Appeals for the Fourth Circuit
Decided November 9, 1987No. 86-2090PublishedCited by 10 opinions
1Opinion of the Court
JAMES DICKSON PHILLIPS, Circuit Judge:
Ethel B. Miller, a Virginia resident, appeals a final order of the United States Tax Court, finding a deficiency in income tax due in the amount of $256 for the taxable year 1982. Miller’s deficiency followed when the Internal Revenue Service (IRS) disallowed her claimed “charitable contribution” in the amount of $3,638.18 to the Church of Scientology (Church).
This appeal is one of many. Miller, along with perhaps 1000 other taxpayers, has claimed deductions for payments to the Church for “auditing” or “pastoral counsel-ling” — a form of one-to-one…
2Cases cited15 opinions
- Thomas v. Review Board of the Indiana Employment Security DivisionSupreme Court of the United States · 1981
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- Larson v. ValenteSupreme Court of the United States · 1982
- Harold Dejong and Marjorie J. Dejong v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1962
- United States v. American Bar EndowmentSupreme Court of the United States · 1986
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3Cited by10 opinions
- Hernandez v. CommissionerSupreme Court of the United States · 1989
- Lewis B. Smith Helen M. Smith v. Nicholas Brady, Secretary of Treasury John Murphy, Acting Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1992
- Thomas Lee and Betty Lorraine Christiansen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1988
- Jeffrey Harold Neher v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1988
- Mann v. United StatesDistrict Court, D. Maryland · 2019
5 more not listed; retrieve them via the Exa API.