Legal Opinion
James L. Smith and Carolyn S. Smith v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided September 25, 1986No. 85-7178PublishedCited by 41 opinions
1Opinion of the Court
LYNCH, District Judge:
BACKGROUND
Appellants James and Carolyn Smith (“taxpayers”) are husband and wife who filed joint tax returns for the years 1979 and 1980. During those two years Mr. Smith was a longshoreman for the port of Anchorage, and Mrs. Smith was employed by the Bureau of Census as an insurance agent during 1979, and as a census taker during part of 1980. Together they reported gross income in 1979 of $70,709 and in 1980 of $68,485.
In 1979 taxpayers obtained from Universal Life Church, Inc. (“ULC, Modesto”) credentials of minister and a charter to form a chapter of ULC, Modesto.…
2Cases cited14 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Interstate Transit Lines v. CommissionerSupreme Court of the United States · 1943
- United States v. Joseph Conforte and Sally ConforteCourt of Appeals for the Ninth Circuit · 1980
- Norman E. McCoy and Mary Louise McCoy v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1983
- William R. And Lorna E. Hall v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1984
9 more not listed; retrieve them via the Exa API.
3Cited by41 opinions
- Richmark Corp. v. Timber Falling ConsultantsCourt of Appeals for the Ninth Circuit · 1992
- Kenneth Allen Barbara Allen v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1991
- Thomas Burdick, Estate of Perrin v. Burdick v. Commissioner Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1992
- Ricardo Luis JAUREGUI, Plaintiff-Appellee, v. CITY OF GLENDALE, Defendant-AppellantCourt of Appeals for the Ninth Circuit · 1988
- John E. Hansen Imelda M. Hansen v. Commissioner of Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1987
36 more not listed; retrieve them via the Exa API.