Graboske v. Commissioner
United States Tax Court
Petitioners established a local chapter of the Universal Life Church, Inc. Bank accounts were opened in the local chapter's name, and amounts were withdrawn from accounts to pay for petitioners' personal expenses. Petitioners lived in a motor home which they moved from city to city due to petitioner-husband's employment as a contract engineer.
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Petitioners established a local chapter of the Universal Life Church, Inc. Bank accounts were opened in the local chapter's name, and amounts were withdrawn from accounts to pay for petitioners' personal expenses. Petitioners lived in a motor home which they moved from city to city due to petitioner-husband's employment as a contract engineer. Held, petitioners are not entitled to charitable deductions for amounts contributed to their local chapter of the Universal Life Church, Inc.Held further, petitioners are not entitled to deduct living expenses purportedly incurred while away from home.…
1Opinion of the Court
ERNEST J. GRABOSKE AND BARBARA J. GRABOSKE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Graboske v. Commissioner
Docket Nos. 13731-82, 17514-83.1
United States Tax Court
T.C. Memo 1987-262; 1987 Tax Ct. Memo LEXIS 262; 53 T.C.M. (CCH) 896; T.C.M. (RIA) 87262;
May 26, 1987.
Petitioners established a local chapter of the Universal Life Church, Inc. Bank accounts were opened in the local chapter's name, and amounts were withdrawn from accounts to pay for petitioners' personal expenses. Petitioners lived in a motor home which they moved from city to city due to petitioner-husband's…
2Cases cited11 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Enoch v. CommissionerUnited States Tax Court · 1972
- Kroll v. CommissionerUnited States Tax Court · 1968
- Harold Dejong and Marjorie J. Dejong v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1962
- Davis v. CommissionerUnited States Tax Court · 1983
6 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Hughes v. CommissionerUnited States Tax Court · 1994