Legal Opinion
Eldon D. Brinley and Mary Alice Brinley v. Commissioner of Internal Revenue
Court of Appeals for the Fifth Circuit
Decided February 20, 1986No. 84-4722PublishedCited by 14 opinions
1Opinion of the Court
GARZA, Circuit Judge:
Appellants, Eldon and Mary Alice Brinley, and their son, Derry Brinley, are residents of Georgetown, Texas, and members of the Church of Jesus Christ of Latter Day Saints (“LDS Church”). The LDS Church operates a worldwide missionary program with more than 25,000 unsalaried missionaries proselytizing and performing other religious services in foreign countries and the United States.
By letter dated August 16, 1977, the Church notified Derry Brinley that he had been “called” to serve as a full-time, ordained and unsalaried missionary for a period of two years in the area of…
2Cases cited18 opinions
- Chester D. Tripp, Chester D. Tripp, Surviving Spouse Etc. v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1964
- Calvin E. Wright, District Director of Internal Revenue v. Richard v. Hartsell, Marjorie HartsellCourt of Appeals for the Ninth Circuit · 1962
- John Herbert Orr and Elizabeth G. Orr v. United StatesCourt of Appeals for the Fifth Circuit · 1965
- Fausner v. CommissionerUnited States Tax Court · 1971
- E. H. Winn, Jr. And Betty Lee Jones Winn v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1979
13 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Davis v. United StatesSupreme Court of the United States · 1990
- Millipore Corp. v. Travelers Indemnity Co.Court of Appeals for the First Circuit · 1997
- Harold Davis and Enid Davis v. United StatesCourt of Appeals for the Ninth Circuit · 1989
- In Re Estate of MuhammadAppellate Court of Illinois · 1987
- Muhammad v. First Pacific BankAppellate Court of Illinois · 1987
9 more not listed; retrieve them via the Exa API.