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FOLEY v. C.I.R.

No. 428, Docket 86-4026.

844 F.2d 94 (1988)

Michael F. and Nancy S. FOLEY, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Second Circuit.

Decided April 19, 1988.

Attorney(s) appearing for the Case

Eric M. Lieberman, New York City (Nicholas E. Poser, Rabinowitz, Boudin, Standard, Krinsky & Lieberman, New York City, of counsel) for petitioners-appellants.

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

Lee Boothby, Berrier Springs, Mich., filed a brief for amicus curiae Americans United for Separation of Church and State.

Before NEWMAN, WINTER and MINER, Circuit Judges.

MINER, Circuit Judge:

I.

This is an appeal from a decision of the United States Tax Court (Sterrett, C.J.) disallowing an income tax deduction of $5,881.83 paid by appellants to the Church of Scientology, Mission of Burbank, now the Mission of Los Angeles, California, in 1976 and assessing a deficiency in the sum of $975.92. The payments were made in connection with the appellants' participation in religious practices known as "auditing" and "training" in...

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