Brinley v. Commissioner
United States Tax Court
In Brinley v. Commissioner, T.C. Memo. 1983-408, we held that petitioners were not entitled to a charitable contribution deduction under sec. 170, I.R.C. 1954, for amounts paid to a church-designated travel agent for their son's travel to a site of missionary service and for amounts paid directly to their son to sustain him while he served as a missionary for the Church of Jesus Christ of Latter-Day Saints.
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In Brinley v. Commissioner, T.C. Memo. 1983-408, we held that petitioners were not entitled to a charitable contribution deduction under sec. 170, I.R.C. 1954, for amounts paid to a church-designated travel agent for their son's travel to a site of missionary service and for amounts paid directly to their son to sustain him while he served as a missionary for the Church of Jesus Christ of Latter-Day Saints. Petitioners timely filed a motion for reconsideration claiming, inter alia, that the subsequently issued opinion of the Tenth Circuit Court of Appeals in White v. United States, 725 F.2d…
1Opinion of the Court
SUPPLEMENTAL OPINION
Dawson, Chief Judge:
This case is before us on petitioners’ motion for reconsideration1 of our opinion in the above-entitled case (hereinafter referred to as Brinley I), T.C. Memo. 1983-408. Under the facts of this case, Eldon D. and Mary Alice Brinley (petitioners) paid a total of $942 in 1977 to a church-designated travel agent for their son’s travel to a site of missionary service and directly to their son to sustain him while he served as a missionary for the Church of Jesus Christ of Latter-Day Saints (hereinafter referred to as LDS Church). Petitioners claimed a…
2Cases cited16 opinions
- Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971
- Haft Trust v. CommissionerUnited States Tax Court · 1974
- Robin Haft Trust v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1975
- Seed v. CommissionerUnited States Tax Court · 1971
- Fausner v. CommissionerUnited States Tax Court · 1971
11 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Eldon D. Brinley and Mary Alice Brinley v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1986
- Brinley v. CommissionerUnited States Tax Court · 1984
- Budner v. CommissionerUnited States Tax Court · 1984
- Cook v. CommissionerUnited States Tax Court · 1989
- Eldon D. Brinley and Mary Alice Brinley v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1986
1 more not listed; retrieve them via the Exa API.