Kessler v. Commissioner
United States Tax Court
Petitioner-husband believes in "a/the Sun God" and that he must journey to the tropics for the purpose of religious worship and prayer. In accordance with this belief, petitioners took a trip to Puerto Rico. Petitioners claim charitable contribution deductions for expenses incurred in traveling to and from Puerto Rico and expenses incurred while staying there.
Read the full summary
Petitioner-husband believes in "a/the Sun God" and that he must journey to the tropics for the purpose of religious worship and prayer. In accordance with this belief, petitioners took a trip to Puerto Rico. Petitioners claim charitable contribution deductions for expenses incurred in traveling to and from Puerto Rico and expenses incurred while staying there. Held: 1. Petitioners' expenses for their trip to Puerto Rico are not deductible under sec. 170, I.R.C. 1954. 2. Sec. 170, I.R.C. 1954, does not unconstitutionally prefer one religion over another by allowing deductions only for…
1Opinion of the Court
CHABOT, Judge:
Respondent determined a deficiency in Federal individual income tax against petitioners for 1978 in the amount of $1,380.65. After concessions by the parties, the issue for decision is whether petitioners may deduct, under section 170,1 their expenses in travelling to and from, and staying in, Puerto Rico for the purpose of allowing petitioner-husband to engage in religious worship and prayer.
FINDINGS OF FACT
Some of the facts have been stipulated; the stipulations and the stipulated exhibits are incorporated herein by this reference.
When the petition was filed in the instant…
2Cases cited33 opinions
- Flast v. CohenSupreme Court of the United States · 1968
- McGowan v. MarylandSupreme Court of the United States · 1961
- Lemon v. KurtzmanSupreme Court of the United States · 1971
- Sherbert v. VernerSupreme Court of the United States · 1963
- Bolling v. SharpeSupreme Court of the United States · 1954
28 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Foundation of Human Understanding v. United StatesUnited States Court of Federal Claims · 2009
- Houser v. CommissionerUnited States Tax Court · 1991
- Hawkins v. Comm'rUnited States Tax Court · 2003
- Houser v. CommissionerUnited States Tax Court · 1991
- Kessler v. CommissionerUnited States Tax Court · 1986
2 more not listed; retrieve them via the Exa API.