Legal Opinion
Harold Davis and Enid Davis v. United States
Court of Appeals for the Ninth Circuit
Decided February 21, 1989No. 87-4170PublishedCited by 6 opinions
1Opinion of the Court
BRUNETTI, Circuit Judge:
INTRODUCTION
This matter is before the court following the district court’s granting of summary judgment in favor of the United States, Davis v. United States, 664 F.Supp. 468 (D.Idaho 1987). Plaintiff-appellants Harold and Enid Davis claimed charitable deductions under Internal Revenue Code Section 170 for funds they sent to their two sons for their support while they served as full-time unpaid missionaries for the Church of Jesus Christ of Latter-Day-Saints (“Church”), Benjamin Davis at the New York City Mission and Cecil Davis at the New Zealand/Cook Islands Mission.…
2Cases cited27 opinions
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- Peurifoy v. CommissionerSupreme Court of the United States · 1958
- David D. Darring v. Larry Kincheloe, Superintendent of the Washington State PenitentiaryCourt of Appeals for the Ninth Circuit · 1986
- Better Business Bureau of Washington, D. C., Inc. v. United StatesSupreme Court of the United States · 1946
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3Cited by6 opinions
- Davis v. United StatesSupreme Court of the United States · 1990
- Lawrence M. Richey v. United States Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1993
- Speck v. United StatesUnited States Court of Federal Claims · 1993
- Freeman v. CommissionerCourt of Appeals for the Ninth Circuit · 2009
- Cook v. CommissionerUnited States Tax Court · 1989
1 more not listed; retrieve them via the Exa API.