Legal Opinion
Thomas Lee and Betty Lorraine Christiansen v. Commissioner of Internal Revenue
Court of Appeals for the Tenth Circuit
Decided April 1, 1988No. 86-1453PublishedCited by 11 opinions
1Opinion of the Court
TACHA, Circuit Judge.
Thomas and Betty Christiansen appeal a final order of the United States Tax Court finding deficiencies in their income taxes for the taxable years 1975, 1976, and 1977 in the amounts of $171.04, $913.57, and $306.00, respectively.
This case is one of a number of virtually identical cases. The Christiansens, who reside within the Tenth Circuit, and taxpayers who reside in other circuits, claimed deductions under section 1701 for charitable contributions to the Church of Scientology (Church). The Internal Revenue Service (IRS) denied these deductions, Rev. Rul. 78-189,…
2Cases cited12 opinions
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- Harold Dejong and Marjorie J. Dejong v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1962
- United States v. American Bar EndowmentSupreme Court of the United States · 1986
- Church of Scientology of California v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1987
- Church of Scientology v. CommissionerUnited States Tax Court · 1984
7 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Hernandez v. CommissionerSupreme Court of the United States · 1989
- Lewis B. Smith Helen M. Smith v. Nicholas Brady, Secretary of Treasury John Murphy, Acting Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1992
- Christians v. Crystal Evangelical Free Church ( in Re Young)United States Bankruptcy Court, D. Minnesota · 1992
- Jeffrey Harold Neher v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1988
- Estate of Merrill P. Robbins v. Chebeague & Cumberland Land TrustSupreme Judicial Court of Maine · 2017
6 more not listed; retrieve them via the Exa API.