Davis v. Commissioner
United States Tax Court
Ps, H & W, claimed deductions for charitable contributions to the "Universal Life Church." W received an honorary Doctor of Divinity "degree" and a Doctor of Universal Life "degree" from the Universal Life Church, Inc. Ps also received a charter from Universal Life Church, Inc., for a congregation or chapter of their own. W opened two checking accounts in the name of Universal Life Church over which she had sole signatory power.
Read the full summary
Ps, H & W, claimed deductions for charitable contributions to the "Universal Life Church." W received an honorary Doctor of Divinity "degree" and a Doctor of Universal Life "degree" from the Universal Life Church, Inc. Ps also received a charter from Universal Life Church, Inc., for a congregation or chapter of their own. W opened two checking accounts in the name of Universal Life Church over which she had sole signatory power. H drew checks on his personal account payable to Universal Life Church. W endorsed one of these checks and purchased a cashier's check with the proceeds. The rest of…
1Opinion of the Court
Parker, Judge.
Respondent has determined the following deficiencies in, and additions to, petitioners’ Federal income taxes:
Year Deficiency Sec. 6651(a)1 Sec. 6653(a)2
1976 $7,288 0 . $364
1977 11,902 0 780
1978 11,422 0 ' 571
1979 11,989 $304 805
The following issues are presented for our determination: (1) Whether petitioners are entitled to charitable contributions deductions under section 170 for amounts allegedly given to the Universal Life Church; (2) whether petitioners omitted interest and dividend income from their 1978 and 1979 joint returns; (3) whether petitioners are liable for the…
2Cases cited33 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- United States v. MillerSupreme Court of the United States · 1976
- Bixby v. CommissionerUnited States Tax Court · 1972
28 more not listed; retrieve them via the Exa API.
3Cited by156 opinions
- Niedringhaus v. CommissionerUnited States Tax Court · 1992
- Skripak v. CommissionerUnited States Tax Court · 1985
- Landry v. CommissionerUnited States Tax Court · 1986
- Wedvik v. CommissionerUnited States Tax Court · 1986
- Jay Carter Joan H. Carter v. United StatesCourt of Appeals for the Ninth Circuit · 1992
151 more not listed; retrieve them via the Exa API.