Legal Opinion
Morey v. Riddell
District Court, S.D. California
Decided June 5, 1962No. Civ. 1100-60-WBPublishedCited by 28 opinions
1Opinion of the Court
ZIRPOLI, District Judge.
Plaintiffs seek recovery of $5,715.23 in income taxes paid and allegedly erroneously assessed for the years 1952, 1954 and 1955. The assessment complained of resulted from the disallowance of deductions from gross income taken by plaintiffs for the sums they con tributed in each of the three years to the church of which they are members.
Plaintiffs contend that the deductions were lawful under the provisions of Section 23 of the Internal Revenue Code of 1939, 26 U.S.C.A. § 23, and Section 170 of the Internal Revenue Code of 1954, 26 U.S.C.A. § 170 1 , in that they…
2Cases cited3 opinions
- Callaghan v. CommissionerUnited States Tax Court · 1960
- Francis M. Cox, Jr., W. Bingham Cox and Robert M. Cox, Executors Under the Will of May Bingham Cox, Deceased v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1961
- Barry v. CommissionerUnited States Tax Court · 1960
3Cited by28 opinions
- Oakknoll v. CommissionerUnited States Tax Court · 1978
- E. H. Winn, Jr. And Betty Lee Jones Winn v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1979
- Eldon D. Brinley and Mary Alice Brinley v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1986
- Young Life Campaign v. PatinoCalifornia Court of Appeal · 1981
- Don K. White and Alice S. White v. The United States of AmericaCourt of Appeals for the Tenth Circuit · 1984
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