Legal Opinion
Don K. White and Alice S. White v. The United States of America
Court of Appeals for the Tenth Circuit
Decided January 20, 1984No. 81-2033PublishedCited by 9 opinions
1Opinion of the Court
LOGAN, Circuit Judge.
Don K. White and Alice S. White, parents of a 19-year-old missionary serving the Church of Jesus Christ of Latter-Day Saints (Mormon Church), claimed an income tax deduction under I.R.C. § 170 for expenditures they made at the request of the Mormon Church to support their son’s missionary work. The Whites paid $100 to a travel agency for part of their son’s transportation expenses to his mission post, and they paid approximately $175 a month directly to their son to defray his living expenses. The Whites claimed the deduction on an amended return and requested a refund.…
2Cases cited20 opinions
- National Muffler Dealers Assn., Inc. v. United StatesSupreme Court of the United States · 1979
- Helvering v. WinmillSupreme Court of the United States · 1938
- Chester D. Tripp, Chester D. Tripp, Surviving Spouse Etc. v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1964
- Ruth K. Dowell, Individually and as of the Estate of H. B. Dowell, Deceased v. United StatesCourt of Appeals for the Tenth Circuit · 1977
- E. H. Winn, Jr. And Betty Lee Jones Winn v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1979
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3Cited by9 opinions
- Davis v. United StatesSupreme Court of the United States · 1990
- Eldon D. Brinley and Mary Alice Brinley v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1986
- Brinley v. CommissionerUnited States Tax Court · 1984
- Harold Davis and Enid Davis v. United StatesCourt of Appeals for the Ninth Circuit · 1989
- Davis v. United StatesDistrict Court, D. Idaho · 1987
4 more not listed; retrieve them via the Exa API.