Legal Opinion
Billie C. Rager and Wanda L. Rager v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided November 5, 1985No. 84-7785PublishedCited by 24 opinions
1Opinion of the Court
GOODWIN, Circuit Judge.
Taxpayers appeal from an order of the Tax Court which upheld the Commissioner’s findings of deficiency and ordered additions to tax. We affirm, and impose sanctions.
Taxpayers petitioned the Tax Court for review of deficiencies in their income tax plus negligence penalties assessed by the Commissioner pursuant to 26 U.S.C. § 6653. The deficiencies were based upon the disallowance of taxpayers’ contributions to the Universal Church of God, a charter church of the Universal Life Church, Inc.
The Tax Court refused to admit, on the grounds of hearsay, two letters which…
2Cases cited8 opinions
- Bill Johnson's Restaurants, Inc. v. National Labor Relations BoardSupreme Court of the United States · 1983
- William H. And Avilda L. Edwards v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1982
- Norman E. McCoy and Mary Louise McCoy v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1983
- William R. And Lorna E. Hall v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1984
- Warner M. Larsen v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1985
3 more not listed; retrieve them via the Exa API.
3Cited by24 opinions
- Norman D. Carter and Cecilia P. Carter v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1986
- James A. Guth, and Arlys M. Guth v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1990
- James L. Smith and Carolyn S. Smith v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1986
- Wedvik v. CommissionerUnited States Tax Court · 1986
- Burwell v. CommissionerUnited States Tax Court · 1987
19 more not listed; retrieve them via the Exa API.