Legal Opinion
Davis v. United States
District Court, D. Idaho
Decided July 15, 1987No. Civ. 85-4106PublishedCited by 2 opinions
1Opinion of the Court
MEMORANDUM OPINION AND ORDER
RYAN, District Judge.
I. INTRODUCTION
This matter is before the court on cross-motions for summary judgment by the United States and Harold and Enid Davis. This action stems from the Internal Revenue Service’s (IRS) denial of the plaintiffs’ claim for charitable contributions based upon expenses they paid for their sons during the sons’ missionary service for the Church of Jesus Christ of Latter Day Saints (Mormon Church).
Factual Background
Plaintiffs seek refund of federal income taxes paid for taxable years 1980 and 1981 in the amounts of $1,779.71 and $2,613.10,…
2Cases cited9 opinions
- Chester D. Tripp, Chester D. Tripp, Surviving Spouse Etc. v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1964
- John Herbert Orr and Elizabeth G. Orr v. United StatesCourt of Appeals for the Fifth Circuit · 1965
- E. H. Winn, Jr. And Betty Lee Jones Winn v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1979
- Thomason v. CommissionerUnited States Tax Court · 1943
- Peace v. CommissionerUnited States Tax Court · 1964
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3Cited by2 opinions
- Davis v. United StatesSupreme Court of the United States · 1990
- Harold Davis and Enid Davis v. United StatesCourt of Appeals for the Ninth Circuit · 1989