Legal Opinion
Michael F. And Nancy S. Foley v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided April 19, 1988No. 428, Docket 86-4026PublishedCited by 7 opinions
1Opinion of the Court
MINER, Circuit Judge:
I
This is an appeal from a decision of the United States Tax Court (Sterrett, C.J.) disallowing an income tax deduction of $5,881.83 paid by appellants to the Church of Scientology, Mission of Burbank, now the Mission of Los Angeles, California) in 1976 and assessing a deficiency in the sum of $975.92. The payments were made in connection with the appellants’ participation in religious practices known as auditing” and “training” in the Church of Scientology. No trial was conducted in this case, the parties having stipulated to be bound by the findings of fact and…
2Cases cited11 opinions
- Commissioner v. LesterSupreme Court of the United States · 1961
- United States v. American Bar EndowmentSupreme Court of the United States · 1986
- Church of Scientology of California v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1987
- Church of Scientology v. CommissionerUnited States Tax Court · 1984
- Graham v. CommissionerCourt of Appeals for the Ninth Circuit · 1987
6 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Hernandez v. CommissionerSupreme Court of the United States · 1989
- New Era Publications International, Aps, a Corporation of Denmark v. Henry Holt and Company, Inc., a New York CorporationCourt of Appeals for the Second Circuit · 1989
- Jeffrey Harold Neher v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1988
- Hernandez v. CommissionerSupreme Court of the United States · 1989
- Jeffrey Harold Neher v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1988
2 more not listed; retrieve them via the Exa API.