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NEHER v. C.I.R.

No. 86-1275.

852 F.2d 848 (1988)

Jeffrey Harold NEHER, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Sixth Circuit.

Decided July 19, 1988.

Attorney(s) appearing for the Case

Eric M. Lieberman, Leonard B. Boudin, Rabinowitz, Boudin, Standard, Krinsky & Lieberman, P.C., New York City, Michael J. Graetz, argued, New Haven, Conn., for petitioner-appellant.

Fred T. Goldberg, Chief Counsel, Jean Owens, I.R.S., Michael L. Paup (Lead Counsel), Roger M. Olsen, Tax Div., Dept. of Justice, Washington, D.C., Robert S. Pomerance, David M. Moore, argued, Gary R. Allen, William S. Rose, Jr., for respondent-appellee.

Lee Boothby, Berrien Springs, Mich., for Americans United Separation Church, amicus curiae.

Before JONES, WELLFORD and BOGGS, Circuit Judges.

NATHANIEL R. JONES, Circuit Judge.

Jeffrey Harold Neher, the appellant, appeals the denial of a federal tax deduction sought for payments made to the Church of Scientology ("the Church"). Neher, in 1978 and 1979 respectively, made payments of $3,084 and $6,019 to the Church and deducted those amounts as "charitable contributions" on his income tax returns for those years. The Commissioner disallowed the deductions and asserted...

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