Legal Opinion
Haak v. United States
District Court, W.D. Michigan
Decided March 21, 1978No. K158-73 CA 4, K74-93 CA 4 and K74-94 CA 4PublishedCited by 11 opinions
1Opinion of the Court
OPINION
MILES, District Judge.
I. INTRODUCTION
Plaintiffs are all members of the West-wood Christian Reformed Church of Kalamazoo, Michigan, and during the years in question the following payments were made to the church:
1967 1968 1969
Haak $1326 $1725
Visser $3850 $2600
Zylstra $1985
The full amount of these payments was claimed in the taxable years noted by each of the plaintiffs as a deductible charitable contribution. A portion of each deduction was disallowed by the Internal Revenue Service, in the following amounts:
1967 1968 1969
Haak $828.75 $945.27
Visser $941.00 $890.00
Zylstra $1627.29
Plaintif…
2Cases cited23 opinions
- Abington School Dist. v. SchemppSupreme Court of the United States · 1963
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- Board of Ed. of Central School Dist. No. 1 v. AllenSupreme Court of the United States · 1968
- Commissioner v. LoBueSupreme Court of the United States · 1956
- Cammarano v. United StatesSupreme Court of the United States · 1959
18 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Graham v. CommissionerCourt of Appeals for the Ninth Circuit · 1987
- Graham v. CommissionerUnited States Tax Court · 1984
- Maureen A. Staples and Michael P. Staples v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1987
- Jeffrey Harold Neher v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1988
- Sklar v. Comm'rUnited States Tax Court · 2005
6 more not listed; retrieve them via the Exa API.