Kessler v. Commissioner
United States Tax Court
Petitioner-husband believes in "a/the Sun God" and that he must journey to the tropics for the purpose of religious worship and prayer. In accordance with this belief, petitioners took a trip to Puerto Rico. Petitioners claim charitable contribution deductions for expenses incurred in traveling to and from Puerto Rico and expenses incurred while staying there.
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Petitioner-husband believes in "a/the Sun God" and that he must journey to the tropics for the purpose of religious worship and prayer. In accordance with this belief, petitioners took a trip to Puerto Rico. Petitioners claim charitable contribution deductions for expenses incurred in traveling to and from Puerto Rico and expenses incurred while staying there. Held: 1. Petitioners' expenses for their trip to Puerto Rico are not deductible under sec. 170, I.R.C. 1954. 2. Sec. 170, I.R.C. 1954, does not unconstitutionally prefer one religion over another by allowing deductions only for…
1Opinion of the Court
Lewis Hanford Kessler, Jr., and Kay Bethard Kessler, Petitioners v. Commissioner of Internal Revenue, Respondent
Kessler v. Commissioner
Docket No. 29539-81
United States Tax Court
87 T.C. 1285; 1986 U.S. Tax Ct. LEXIS 10; 87 T.C. No. 75;
December 8, 1986, Filed
Decision will be entered under Rule 155.
Petitioner-husband believes in "a/the Sun God" and that he must journey to the tropics for the purpose of religious worship and prayer. In accordance with this belief, petitioners took a trip to Puerto Rico. Petitioners claim charitable contribution deductions for expenses incurred in traveling to and…
2Cases cited34 opinions
- Flast v. CohenSupreme Court of the United States · 1968
- McGowan v. MarylandSupreme Court of the United States · 1961
- Lemon v. KurtzmanSupreme Court of the United States · 1971
- Sherbert v. VernerSupreme Court of the United States · 1963
- Bolling v. SharpeSupreme Court of the United States · 1954
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