WEBB v. C.I.R.

Nos. 88-3710, 88-3756 Non-Argument Calendar.

872 F.2d 380 (1989)

Gene and Debra WEBB, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Eleventh Circuit.

May 5, 1989.


Attorney(s) appearing for the Case

Gene and Debra Webb, pro se.

William F. Nelson, Chief Counsel, Internal Revenue Service, Washington, D.C., Gary R. Allen, Chief Appellate Sect., Tax Div., William S. Rose, Jr., Asst. Atty. Gen., Dept. of Justice, Richard Farber, David M. Moore, Washington, D.C., for respondent-appellee.

Before HILL, HATCHETT and EDMONDSON, Circuit Judges.


PER CURIAM:

In this frivolous tax appeal case, we affirm the Tax Court and impose sanctions.

In 1982 and 1983, Gene and Debra Webb (the Webbs), residents of Longwood, Florida, reported adjusted gross income and claimed charitable contribution deductions on their federal income tax returns based on contributions to the Universal Life Church, Inc. (ULC).1 The Tax Commissioner audited the Webbs, disallowed the charitable contribution...

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