Legal Opinion
The Reverend Gerald P. Fogarty, S.J. v. The United States
Court of Appeals for the Federal Circuit
Decided January 2, 1986No. Appeal 85-1218PublishedCited by 33 opinions
1Opinion of the Court
BALDWIN, Circuit Judge.
The Reverend Gerald P. Fogarty, S.J. (Father Fogarty) appeals from the decision of the United States Claims Court, rendered on cross motions for summary judgment and reported at 6 Cl.Ct. 612 (1984), which held that Father Fogarty had earned income as an associate professor at the University of Virginia in his individual capacity, not as an agent of his religious order, and therefore had realized taxable income. We affirm.
Background
The facts are not in dispute. Father Fogarty is a Roman Catholic priest and member of the Society of Jesus religious order (Jesuits or…
2Cases cited29 opinions
- Lucas v. EarlSupreme Court of the United States · 1930
- Commissioner v. CulbertsonSupreme Court of the United States · 1949
- Watson v. JonesSupreme Court of the United States · 1872
- Automobile Club of Mich. v. CommissionerSupreme Court of the United States · 1957
- Bob Jones University v. United StatesSupreme Court of the United States · 1983
24 more not listed; retrieve them via the Exa API.
3Cited by33 opinions
- Haag v. CommissionerUnited States Tax Court · 1987
- Eric A. Pollard v. Commissioner of Internal Revenue ServiceCourt of Appeals for the Eleventh Circuit · 1986
- Francine Schuster v. Commissioner of Internal Revenue ServiceCourt of Appeals for the Seventh Circuit · 1986
- Douglas A. Page and Carolyn Page v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1987
- Deangelis v. Von Kiel (In Re Von Kiel)United States Bankruptcy Court, E.D. Pennsylvania · 2012
28 more not listed; retrieve them via the Exa API.