CHRISTIANSEN v. C.I.R.

No. 86-1453.

843 F.2d 418 (1988)

Thomas Lee and Betty Lorraine CHRISTIANSEN, Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.

United States Court of Appeals, Tenth Circuit.

April 1, 1988.


Attorney(s) appearing for the Case

Michael J. Graetz (Eric M. Lieberman and Nicholas E. Posner, of Rabinowitz, Boudin, Standard, Krinsky & Lieberman, P.C., New York City, on the briefs), for appellants.

David M. Moore, Atty. Tax Div., Dept. of Justice (Michael L. Paup and Robert S. Pomerance, Attys. Tax Div., Dept. of Justice, and Roger M. Olsen, Asst. Atty. Gen., with him on the brief), for appellee.

Lee Boothby, Washington, D.C. for Americans United for Separation of Church and State, amicus curiae.

Before SEYMOUR, McWILLIAMS and TACHA, Circuit Judges.


TACHA, Circuit Judge.

Thomas and Betty Christiansen appeal a final order of the United States Tax Court finding deficiencies in their income taxes for the taxable years 1975, 1976, and 1977 in the amounts of $171.04, $913.57, and $306.00, respectively.

This case is one of a number of virtually identical cases. The Christiansens, who reside within the Tenth Circuit, and taxpayers who reside in other circuits, claimed deductions under section 170

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