Legal Opinion
Tumbarello v. United States
United States Court of Claims
Decided September 19, 1989No. 209-84 TPublished
1Opinion of the Court
OPINION
RADER, Judge.
In this income tax case, plaintiff seeks a refund of $25,238.47 for tax years 1981 and 1982. Defendant has counterclaimed for unpaid taxes in tax year 1982.
Plaintiff is a member of the Order of St. Matthew. As a member of this religious order, he obeys the vow of poverty. Plaintiff claims that his religious obligations render him exempt from tax on income from his work as a carrier for the New York News and the New York Times.
Defendant now moves for summary judgment. After a status conference and consideration of the briefs, this court grants defendant’s motion and…
2Cases cited5 opinions
- Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
- Brushaber v. Union Pacific RailroadSupreme Court of the United States · 1916
- Christian Echoes National Ministry, Inc. v. United StatesCourt of Appeals for the Tenth Circuit · 1973
- The Reverend Gerald P. Fogarty, S.J. v. The United StatesCourt of Appeals for the Federal Circuit · 1986
- Jerome G. Kircher, O.F.M., and Valens Waldschmidt, O.F.M. v. The United StatesCourt of Appeals for the Federal Circuit · 1989