Legal Opinion
Jeffrey Harold Neher v. Commissioner of Internal Revenue
Court of Appeals for the Sixth Circuit
Decided July 19, 1988No. 86-1275PublishedCited by 8 opinions
1Opinion of the Court
NATHANIEL R. JONES, Circuit Judge.
Jeffrey Harold Neher, the appellant, appeals the denial of a federal tax deduction sought for payments made to the Church of Scientology (“the Church”). Neher, in 1978 and 1979 respectively, made payments of $3,084 and $6,019 to the Church and deducted those amounts as “charitable contributions” on his income tax returns for *849those years. The Commissioner disallowed the deductions and asserted tax deficiencies of $450 for 1978 and $1,029 for 1979. Neher challenged the Commissioner’s ruling in Tax Court. On March 6, 1986, the court entered its decision…
2Cases cited23 opinions
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- Commissioner v. LesterSupreme Court of the United States · 1961
- Harold Dejong and Marjorie J. Dejong v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1962
- United States v. American Bar EndowmentSupreme Court of the United States · 1986
18 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Hernandez v. CommissionerSupreme Court of the United States · 1989
- Frank C. Davis, Jr. And Frank C. Davis, Jr., of the Estate of Grace K. Davis v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1989
- Christians v. Crystal Evangelical Free Church ( in Re Young)United States Bankruptcy Court, D. Minnesota · 1992
- Jeffrey Harold Neher v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1989
- Allied-Signal v. CommissionerUnited States Tax Court · 1992
3 more not listed; retrieve them via the Exa API.