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STAPLES v. C.I.R.

No. 86-1376.

821 F.2d 1324 (1987)

Maureen A. STAPLES and Michael P. Staples, Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.

United States Court of Appeals, Eighth Circuit.

Decided July 1, 1987.

Attorney(s) appearing for the Case

Eric M. Lieberman, New York City, for appellants.

David M. Moore, Dept. of Justice, Washington, D.C., for appellee.

Before HEANEY, McMILLIAN, and FAGG, Circuit Judges.

FAGG, Circuit Judge.

Maureen and Michael Staples appeal the denial of a federal tax deduction sought for payments made to the Church of Scientology. The tax court, on the authority of Graham v. Commissioner, 83 T.C. 575 (1984), held that because the Staples' participation in their church's individualized religious practices was conditioned on the payment of set fees, those payments were not charitable contributions within the...

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