Legal Opinion
Jay Carter Joan H. Carter v. United States
Court of Appeals for the Ninth Circuit
Decided September 1, 1992No. 90-16683PublishedCited by 31 opinions
1Opinion of the Court
BOOCHEVER, Circuit Judge:
Jay and Joan Carter appeal the entry of summary judgment against them in their tax refund suit challenging the Internal Revenue Service’s disallowance of a deduction for charitable contributions in 1983. We affirm the district court’s denial of the Carters' summary judgment motion, but reverse its grant of the IRS’s summary judgment motion and remand for trial.
BACKGROUND
The Carters founded the Psychal Phy-sionic Universal Life Church (PPULC) in 1975 after being ordained ministers in the Universal Life Church, Inc. of Modesto (ULC). They organized a congregation,…
2Cases cited28 opinions
- Anderson v. Liberty Lobby, Inc.Supreme Court of the United States · 1986
- Adickes v. S. H. Kress & Co.Supreme Court of the United States · 1970
- Montana v. United StatesSupreme Court of the United States · 1979
- Commissioner v. SunnenSupreme Court of the United States · 1948
- Browder v. Director, Dept. of Corrections of Ill.Supreme Court of the United States · 1978
23 more not listed; retrieve them via the Exa API.
3Cited by31 opinions
- Harvest v. CastroCourt of Appeals for the Ninth Circuit · 2008
- Burlington Northern Santa Fe Railroad Company v. The Assiniboine And Sioux Tribes Of The Fort Peck ReservationCourt of Appeals for the Ninth Circuit · 2003
- In Re: Universal Life Church, Inc., a California Non-Profit Corporation, Debtor. Universal Life Church, Inc., a California Non-Profit Corporation v. United States of America, in Re: Universal Life Church, Inc., a California Non-Profit Corporation, Debtor. Universal Life Church, Inc., a California Non-Profit Corporation v. United StatesCourt of Appeals for the Ninth Circuit · 1997
- United States v. Good Samaritan Church Jerome F. Przybyla and Priscilla PrzybylaCourt of Appeals for the Ninth Circuit · 1994
- Inland Concrete Enterprises, Inc. v. KraftDistrict Court, C.D. California · 2016
26 more not listed; retrieve them via the Exa API.