Bowman v. Commissioner
United States Tax Court
Petitioner claimed deductions on her returns for the years in issue for contributions to organizations which were opposed to the Vietnam War. Held: Since a substantial part of the activities of these organizations was carrying on "propaganda" within the meaning of sec. 170 (c) (2) (d), respondent's disallowance of these deductions is sustained.
Read the full summary
Petitioner claimed deductions on her returns for the years in issue for contributions to organizations which were opposed to the Vietnam War. Held: Since a substantial part of the activities of these organizations was carrying on "propaganda" within the meaning of sec. 170 (c) (2) (d), respondent's disallowance of these deductions is sustained. Held further: Petitioner's system of alternative self-taxation, adopted in accordance with her religious beliefs, does not relieve her of her tax liabilities arising under the Internal Revenue Code. Susan Jo Russell, 60 T.C. 942 (1973), Abraham J.…
1Opinion of the Court
MARGARET G. BOWMAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Bowman v. Commissioner
Docket Nos. 3725-72, 3052-73
United States Tax Court
T.C. Memo 1976-206; 1976 Tax Ct. Memo LEXIS 194; 35 T.C.M. (CCH) 881; T.C.M. (RIA) 760206;
June 28, 1976, Filed As amended
Petitioner claimed deductions on her returns for the years in issue for contributions to organizations which were opposed to the Vietnam War. Held: Since a substantial part of the activities of these organizations was carrying on "propaganda" within the meaning of sec. 170 (c) (2) (d), respondent's disallowance of these…
2Cases cited10 opinions
- Wisconsin v. YoderSupreme Court of the United States · 1972
- Muste v. CommissionerUnited States Tax Court · 1961
- United States v. John Paul MalinowskiCourt of Appeals for the Third Circuit · 1973
- Neila A. Autenrieth v. Joseph M. Cullen, District Director of IrsCourt of Appeals for the Ninth Circuit · 1969
- Russell v. CommissionerUnited States Tax Court · 1973
5 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Association of The Bar v. CommissionerUnited States Tax Court · 1987
- Association of The Bar v. CommissionerUnited States Tax Court · 1987
- Keil v. CommissionerUnited States Tax Court · 1976