Legal Opinion
Warner M. Larsen v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided July 15, 1985No. 84-7628PublishedCited by 69 opinions
1Per curiam
Taxpayer appeals from an order of the Tax Court which dismissed his petition for redetermination of a tax deficiency. We affirm and impose sanctions.
Taxpayer filed a petition in the Tax Court challenging the Commissioner’s dis-allowance of taxpayer’s claimed charitable contributions to the Universal Life Church, Inc., a qualified donee organization under the Internal Revenue Code. 26 U.S.C. § 170. The Commissioner claimed that the alleged contributions were a tax avoidance scheme designed to insulate taxpayer’s income from tax while using the income allegedly contributed to the Church for…
2Cases cited6 opinions
- Bill Johnson's Restaurants, Inc. v. National Labor Relations BoardSupreme Court of the United States · 1983
- William H. And Avilda L. Edwards v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1982
- 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
- Donald James Kalgaard v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1985
1 more not listed; retrieve them via the Exa API.
3Cited by69 opinions
- Robert W. Bradford v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1986
- Norman D. Carter and Cecilia P. Carter v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1986
- August C. Wolf Muriel M. Wolf v. Commissioner Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1993
- John A. Grimes v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1986
- John E. Hansen Imelda M. Hansen v. Commissioner of Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1987
64 more not listed; retrieve them via the Exa API.