HARRISON v. C.I.R.

No. 86-3253 Non-Argument Calendar.

805 F.2d 973 (1986)

Larry Rudolph HARRISON and Mary Frances Harrison, Petitioners-Appellants v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Eleventh Circuit.

December 9, 1986.


Attorney(s) appearing for the Case

Mary Frances Harrison, pro se.

Jean Owens, Acting Chief Counsel, I.R.S., Michael L. Paup, Chief, Roger M. Olsen, Asst. Atty. Gen., Murray S. Horwitz, U.S. Dept. of Justice, Appellate Section, Tax Div., Washington, D.C., for respondent-appellee.

Before TJOFLAT, HATCHETT and CLARK, Circuit Judges.


PER CURIAM:

We affirm the decision of the tax court and find this appeal to be frivolous. The taxpayers failed to prove their claimed contributions to the "Messionic [sic] Fellowship Associates Ordained Minister." They had no returned checks, and the testimony of Mr. Harrison contradicted that of Mrs. Harrison as to how the contributions were made. The receipts allegedly executed by the Universal Life Church were not admissible...

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