Dew v. Commissioner
United States Tax Court
P's local charter or chapter of Universal Life Church (ULC No. 21686) engaged in a daisy chain circular flow of moneys within a group of friends and coworkers of a computer company.
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P's local charter or chapter of Universal Life Church (ULC No. 21686) engaged in a daisy chain circular flow of moneys within a group of friends and coworkers of a computer company. ULC No. 21686 had no meeting place, no telephone, and no employees but had use of a computer and a bank account into which 45 to 48 members, at least 25 of whom were mail-order "ministers," placed funds, which they deducted as charitable contributions, and from which they received back either checks directly payable to themselves or checks to third persons in payment of a list of personal expenses each "minister"…
1Opinion of the Court
James Edward Dew, Petitioner v. Commissioner of Internal Revenue, Respondent
Dew v. Commissioner
Docket No. 16143-84
United States Tax Court
91 T.C. 615; 1988 U.S. Tax Ct. LEXIS 121; 91 T.C. No. 38;
September 14, 1988; As amended September 27, 1988 September 14, 1988, Filed
Decision will be entered for the respondent.
P's local charter or chapter of Universal Life Church (ULC No. 21686) engaged in a daisy chain circular flow of moneys within a group of friends and coworkers of a computer company. ULC No. 21686 had no meeting place, no telephone, and no employees but had use of a computer and a bank…
2Cases cited18 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- Bixby v. CommissionerUnited States Tax Court · 1972
- Enoch v. CommissionerUnited States Tax Court · 1972
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