Green v. Commissioner
United States Tax Court
Held: (1) Respondent's Motion for Summary Judgment and Imposition of Damages Under I.R.C. § 6673 is granted; (2) petitioners are not entitled to deductions claimed on their 1979, 1980 and 1981 returns for charitable contributions to the Universal Life Church; (3) petitioners are liable for additions to tax pursuant to I.R.C. § 6653(a); and (4) damages are awarded to the United States pursuant to I.R.C. § 6673.
1Opinion of the Court
HARVEY J. GREEN and LINDA GREEN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Green v. Commissioner
Docket No. 7267-83.
United States Tax Court
T.C. Memo 1985-200; 1985 Tax Ct. Memo LEXIS 429; 49 T.C.M. (CCH) 1320; T.C.M. (RIA) 85200;
April 25, 1985.
Held: (1) Respondent's Motion for Summary Judgment and Imposition of Damages Under I.R.C. § 6673 is granted; (2) petitioners are not entitled to deductions claimed on their 1979, 1980 and 1981 returns for charitable contributions to the Universal Life Church; (3) petitioners are liable for additions to tax pursuant to I.R.C. § 6653(a);…
2Cases cited10 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- Bixby v. CommissionerUnited States Tax Court · 1972
- Jacklin v. CommissionerUnited States Tax Court · 1982
5 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Universal Life Church, Inc. v. United StatesUnited States Court of Claims · 1986