Legal Opinion
William R. And Lorna E. Hall v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided March 30, 1984No. 82-7532PublishedCited by 166 opinions
1Opinion of the Court
NELSON, Circuit Judge:
Appellants William and Loma Hall deducted $3951 as charitable contributions on their 1976 tax return. Most of this money had been donated to the Church of the United Brotherhood (“CUB”), a chartered congregation of the Universal Life Church, Inc. The congregation was organized by William Hall and two of his friends. It practiced no formal rituals, was not housed in a church building, and, except for the charter, no organizational documents were introduced into evidence below. The Tax Court held that contributions to the congregation did not qualify for charitable…
2Cases cited8 opinions
- Johnson v. RobisonSupreme Court of the United States · 1974
- United States v. BallardSupreme Court of the United States · 1944
- The Founding Church of Scientology v. The United StatesUnited States Court of Claims · 1969
- Axelrod v. CommissionerUnited States Tax Court · 1971
- Unitary Mission Church v. CommissionerUnited States Tax Court · 1980
3 more not listed; retrieve them via the Exa API.
3Cited by166 opinions
- Norman D. Carter and Cecilia P. Carter v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1986
- Church of Scientology of California v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1987
- Gerald J. Rapp and Mary H. Rapp v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1985
- John E. Hansen Imelda M. Hansen v. Commissioner of Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1987
- J.R. Betson, Jr. And Joan Sue Betson v. Commissioner of Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1986
161 more not listed; retrieve them via the Exa API.