BRINLEY v. C.I.R.

No. 84-4722.

782 F.2d 1326 (1986)

Eldon D. BRINLEY and Mary Alice Brinley, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Fifth Circuit.

February 20, 1986.


Attorney(s) appearing for the Case

Kirton, McConkie & Bushnell, Wilford W. Kirton, Jr., M. Karlynn Hinman, Raeburn G. Kennard, Robert P. Lunt, Salt Lake City, Utah, for petitioners-appellants.

Fred T. Goldberg, Jr., Chief Counsel, Robert P. Ruwe, Director, I.R.S. Tax Litigation Div., Michael L. Paup, Chief, Appellate Sec., Glenn L. Archer, Jr., Asst. Atty. Gen., Robert A. Bernstein, Francis M. Allegra, Attys., U.S. Dept. of Justice, Tax Div., Washington, D.C., for respondent-appellee.

Before GARZA, POLITZ and HILL, Circuit Judges.


GARZA, Circuit Judge:

Appellants, Eldon and Mary Alice Brinley, and their son, Derry Brinley, are residents of Georgetown, Texas, and members of the Church of Jesus Christ of Latter Day Saints ("LDS Church"). The LDS Church operates a worldwide missionary program with more than 25,000 unsalaried missionaries proselytizing and performing other religious services in foreign countries and the United States.

By letter dated August 16, 1977, the Church notified...

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