Donald James Kalgaard v. Commissioner of Internal Revenue

J. BLAINE ANDERSON, Circuit Judge:

Donald James Kalgaard appeals the order of the United States Tax Court disallowing his claimed contributions to a chartered congregation of the Universal Life Church. On appeal, the plaintiff raises four issues: 1) whether the decision of the Tax Commissioner to disallow the plaintiff’s claimed contributions was proper; 2) whether the church records allegedly establishing plaintiff’s contributions to the church should have been admitted into evidence; 3) whether the Tax Court decided constitutional issues not in its jurisdiction; and 4) whether the Tax Court…