Legal Opinion
Graham v. Commissioner
Court of Appeals for the Ninth Circuit
Decided July 17, 1987No. Nos. 84-7794, 84-7798 and 84-7799PublishedCited by 55 opinions
1Opinion of the Court
KENNEDY, Circuit Judge:
Taxpayers Katherine Jean Graham, Richard M. Hermann, and David Forbes Maynard appeal the Tax Court’s decision upholding the determination of the Commissioner of Internal Revenue that they were not entitled to deduct certain payments made to the Church of Scientology, 83 T.C. 575. Appellants contend that they were entitled to the deductions under I.R.C. § 170 (1987), that denial of the deductions violates their rights under the free exercise and establishment clauses of the first amendment, U.S. Const, amend. I, and that the Commissioner has selectively enforced the tax…
2Cases cited38 opinions
- Yick Wo v. HopkinsSupreme Court of the United States · 1886
- Sherbert v. VernerSupreme Court of the United States · 1963
- 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
- Regan v. Taxation With Representation of WashingtonSupreme Court of the United States · 1983
33 more not listed; retrieve them via the Exa API.
3Cited by55 opinions
- May v. BaldwinCourt of Appeals for the Ninth Circuit · 1997
- Goehring v. BrophyCourt of Appeals for the Ninth Circuit · 1996
- Stefanow v. McFaddenCourt of Appeals for the Ninth Circuit · 1996
- United States v. Larry A. TurnbullCourt of Appeals for the Ninth Circuit · 1989
- Muhammad v. City of New York Dept. of CorrectionsDistrict Court, S.D. New York · 1995
50 more not listed; retrieve them via the Exa API.