DAVIS v. UNITED STATES

No. 89-98.

495 U.S. 472 (1990)

DAVIS ET UX. v. UNITED STATES

Supreme Court of United States.

Decided May 21, 1990


Attorney(s) appearing for the Case

Rex E. Lee argued the cause for petitioners. With him on the brief were Carter G. Phillips and Bart M. Davis.

Assistant Attorney General Peterson argued the cause for the United States. With her on the brief were Solicitor General Starr, Deputy Solicitor General Wallace, Alan I. Horowitz, David I. Pincus, and Francis M. Allegra.*


JUSTICE O'CONNOR delivered the opinion of the Court.

We are called upon in this case to determine whether the funds petitioners transferred to their two sons while they served as full-time, unpaid missionaries for the Church of Jesus Christ of Latter-day Saints (Church) are deductible as charitable contributions "to or for the use of" the Church, pursuant to 26 U. S. C. § 170 (1982 ed.).

I

Petitioners...

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