Casey v. Commissioner
United States Tax Court
On the facts, held: (1) Payments to parochial schools attended by petitioners' children for their tuition are not contributions to a church organization, but are nondeductible personal expenses.
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On the facts, held: (1) Payments to parochial schools attended by petitioners' children for their tuition are not contributions to a church organization, but are nondeductible personal expenses. Other payments to organizations of the schools were not shown to be charitable contributions and are not deductible; some alleged charitable contributions, not substantiated; but small payments to a school fund for Brothers on the staff who are not allowed to accept gifts were charitable contributions and are deductible. (2) Amounts withheld from salary of Gertrude, a public school, part-time teacher,…
1Opinion of the Court
Gertrude B. Casey and John F. Casey v. Commissioner.
Casey v. Commissioner
Docket No. 1382-62.
United States Tax Court
T.C. Memo 1965-282; 1965 Tax Ct. Memo LEXIS 48; 24 T.C.M. (CCH) 1558; T.C.M. (RIA) 65282;
October 26, 1965
On the facts, held: (1) Payments to parochial schools attended by petitioners' children for their tuition are not contributions to a church organization, but are nondeductible personal expenses. Other payments to organizations of the schools were not shown to be charitable contributions and are not deductible; some alleged charitable contributions, not substantiated; but small…
2Cases cited21 opinions
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- Bogardus v. CommissionerSupreme Court of the United States · 1937
- Dismuke v. United StatesSupreme Court of the United States · 1936
- Horrmann v. CommissionerUnited States Tax Court · 1951
16 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Doherty v. CommissionerUnited States Tax Court · 1979