DAVIS v. U.S.

Civ. No. 85-4106.

664 F.Supp. 468 (1987)

Harold DAVIS and Enid Davis, Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court, D. Idaho.

July 15, 1987.


Attorney(s) appearing for the Case

Bart M. Davis, Weinpel, Woolf, Just, Combo & Davis, Idaho Falls, Idaho, Wilford W. Kirton, Jr., Raeburn G. Kennard, Robert P. Lunt, Kirton, McConkie & Bushnell, Salt Lake City, Utah, for plaintiffs.

Maurice O. Ellsworth, U.S. Atty., D. Idaho, F. Michael Kovach, Jr., Trial Atty., Tax Div., U.S. Dept. of Justice, Washington, D.C., for defendant.


MEMORANDUM OPINION AND ORDER

RYAN, District Judge.

I. INTRODUCTION

This matter is before the court on cross-motions for summary judgment by the United States and Harold and Enid Davis. This action stems from the Internal Revenue Service's (IRS) denial of the plaintiffs' claim for charitable contributions based upon expenses they paid for their sons during the sons' missionary service for the Church of Jesus Christ of Latter Day Saints (Mormon Church...

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