Legal Opinion
Davis v. United States
Supreme Court of the United States
Decided May 21, 1990No. 89-98PublishedCited by 86 opinions
1Opinion of the CourtJustice O’Connor
We are called upon in this case to determine whether the funds petitioners transferred to their two sons while they served as full-time, unpaid missionaries for the Church of Jesus Christ of Latter-day Saints (Church) are deductible as charitable contributions “to or for the use of” the Church, pursuant to 26 U. S. C. § 170 (1982 ed.).
I
Petitioners, Harold and Enid Davis, and their sons, Benjamin and Cecil, are members of the Church. According to the stipulated facts, the Church operates a worldwide missionary program involving 25,000 persons each year. Most of these missionaries are young men…
2Cases cited23 opinions
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