KALGAARD v. C.I.R.

No. 84-7659.

764 F.2d 1322 (1985)

Donald James KALGAARD, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Ninth Circuit.

Submitted May 15, 1985.

As Amended July 31, 1985.


Attorney(s) appearing for the Case

Peter R. Stromer, Los Gatos, Cal., for petitioner-appellant.

Ann Belanger Durney, Douglas G. Coulter, Glenn L. Archer, Jr., Michael Paup, Dept. of Justice, Washington, D.C., for respondent-appellee.

Before ANDERSON and CANBY, Circuit Judges, and NIELSEN, District Judge.


J. BLAINE ANDERSON, Circuit Judge:

Donald James Kalgaard appeals the order of the United States Tax Court disallowing his claimed contributions to a chartered congregation of the Universal Life Church. On appeal, the plaintiff raises four issues: 1) whether the decision of the Tax Commissioner to disallow the plaintiff's claimed contributions was proper; 2) whether the church records allegedly establishing plaintiff's contributions to the church should have been admitted...

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