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MILLER v. I.R.S.

No. 86-2090.

829 F.2d 500 (1987)

Ethel B. MILLER, Petitioner-Appellant, v. INTERNAL REVENUE SERVICE, Respondent-Appellee. Tobias C. Tolzmann; Americans United for Separation of Church and State, Amicus Curiae.

United States Court of Appeals, Fourth Circuit.

Decided September 18, 1987.

Rehearing and Rehearing Denied November 9, 1987.

Attorney(s) appearing for the Case

Eric M. Lieberman (Leonard B. Boudin; Nicholas E. Poser; Rabinowitz, Boudin, Standard, Krinsky & Lieberman, P.C., New York City, on brief), for petitioner-appellant.

David Michael Moore, Tax Div., Dept. of Justice (Robert S. Pomerance; Michael L. Paup; Roger M. Olsen, Asst. Atty. Gen., Washington, D.C., on brief), for respondent-appellee.

(Lee Boothby; Walter E. Carson, Washington, D.C., on brief), for amicus curiae Americans United For Separation of Church and State.

(Tobias C. Tolzmann, Honolulu, Hawaii, on brief), for amicus curiae in support of petitioner-appellant.

Before PHILLIPS and WILKINSON, Circuit Judges, and SPENCER, United States District Judge for the Eastern District of Virginia, sitting by designation.

Rehearing and Rehearing En Banc Denied November 9, 1987.

JAMES DICKSON PHILLIPS, Circuit Judge:

Ethel B. Miller, a Virginia resident, appeals a final order of the United States Tax Court, finding a deficiency in income tax due in the amount of $256 for the taxable year 1982. Miller's deficiency followed when the Internal Revenue Service (IRS) disallowed her claimed "charitable contribution" in the amount of $3,638.18 to the Church of Scientology (Church)....

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