GOODWIN v. U.S.

No. 94-3796.

67 F.3d 149 (1995)

Reverend Lloyd L. GOODWIN; Martha J. Goodwin, Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Eighth Circuit.

Decided October 4, 1995.


Attorney(s) appearing for the Case

Glenn Goodwin, argued, Des Moines, IA (Richard Hammar, on the brief), for appellants.

Teresa McLaughlin, argued, Washington, D.C. (Gary R. Allen and Annette M. Wietecha, on the brief), for appellee.

Before LOKEN and LAY, Circuit Judges, and VAN SICKLE, District Judge.


LOKEN, Circuit Judge.

The Reverend and Mrs. Lloyd L. Goodwin appeal the denial of a refund of income taxes they paid on substantial payments received from members of Reverend Goodwin's congregation. The district court1 upheld the Commissioner of Internal Revenue's decision that the payments were taxable income, not excludable gifts. Goodwin v. United States, 870 F.Supp. 265 (S.D.Iowa 1994)....

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