GRAHAM v. C.I.R.

Nos. 84-7794, 84-7798 and 84-7799.

822 F.2d 844 (1987)

Katherine Jean GRAHAM, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE SERVICE, Respondent-Appellee. Richard M. HERMANN, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE SERVICE, Respondent-Appellee. David Forbes MAYNARD, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE SERVICE, Respondent-Appellee.

United States Court of Appeals, Ninth Circuit.

Decided July 17, 1987.


Attorney(s) appearing for the Case

Eric M. Lieberman & Nicholas E. Poser, New York City; Christopher Cobb, Pasadena, Cal.; Meade Emory, Seattle, Wash.; Lee Boothby, Barrien Springs, Mich., & Roger H. Zirprick, San Bernardino, Cal., for petitioners-appellants.

John F. Murray, Robert S. Pomerance and Robert A. Berstein, Washington, D.C., for the respondents-appellees.

Before WRIGHT, KENNEDY and BEEZER, Circuit Judges.


KENNEDY, Circuit Judge:

Taxpayers Katherine Jean Graham, Richard M. Hermann, and David Forbes Maynard appeal the Tax Court's decision upholding the determination of the Commissioner of Internal Revenue that they were not entitled to deduct certain payments made to the Church of Scientology, 83 T.C. 575. Appellants contend that they were entitled to the deductions under I.R.C. § 170 (1987), that denial of the deductions violates...

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