WHITE v. UNITED STATES

No. 81-2033.

725 F.2d 1269 (1984)

Don K. WHITE and Alice S. White, Plaintiffs-Appellants, v. The UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Tenth Circuit.

January 20, 1984.


Attorney(s) appearing for the Case

Wilford W. Kirton, Jr., Salt Lake City, Utah (Dan S. Bushnell, Raeburn G. Kennard, Bruce Findlay, and Robert P. Lunt, Salt Lake City, Utah, with him on brief), of Kirton, McConkie & Bushnell, Salt Lake City, Utah, for plaintiffs-appellants.

Melvin E. Clark, Jr., Washington, D.C. (Glenn L. Archer, Jr., Asst. Atty. Gen., Michael L. Paup and Robert T. Duffy, Washington, D.C. [Francis M. Wikstrom, U.S. Atty., Salt Lake City, Utah, for the Dist. of Utah, of counsel], with him on brief), Tax Div., Dept. of Justice, Washington, D.C., for defendant-appellee.

Before DOYLE, BREITENSTEIN and LOGAN, Circuit Judges.


LOGAN, Circuit Judge.

Don K. White and Alice S. White, parents of a 19-year-old missionary serving the Church of Jesus Christ of Latter-Day Saints (Mormon Church), claimed an income tax deduction under I.R.C. § 170 for expenditures they made at the request of the Mormon Church to support their son's missionary work. The Whites paid $100 to a travel agency for part of their son's transportation expenses to his mission post, and they paid approximately $175 a month...

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