Larry Rudolph Harrison and Mary Frances Harrison v. Commissioner of Internal Revenue
Cases that cite this one
3 later published cases cite this decision.
- Gibbs v. Commissioner (United States Tax Court 1988)
- Mulvaney v. Comm'r (United States Tax Court 1988)
- Slayback v. Commissioner (United States Tax Court 1990)
This list shows which later cases cite this one. It does not say how they treated it, and no review of that has been done. Not a substitute for Shepard’s or KeyCite — verify before relying.
Opinion
We affirm the decision of the tax court and find this appeal to be frivolous. The taxpayers failed to prove their claimed contributions to the “Messionic [sic] Fel *974 lowship Associates Ordained Minister. They had no returned checks, and the testimony of Mr. Harrison contradicted that of Mrs. Harrison as to how the contributions were made. The receipts allegedly executed by the Universal Life Church were not admissible in that they were hearsay and were not admissible under the Business Records Exceptions. See Hall v. Commissioner of Internal Revenue, 729 F.2d 632, 634 (9th Cir. 1984).
Because the appeal is frivolous, we assess double costs in favor of the appellee and against the appellants. We note that other taxpayers have attempted to avoid payment of taxes through claimed contributions to the Universal Life Church and in those cases have attempted the same tactics as the taxpayers here. If there are similar frivolous appeals of other cases, as frivolous as this, we would be inclined to assess attorney’s fees in addition to doubling the costs.
AFFIRMED.
Case-law data current through December 31, 2025. Source: CourtListener bulk data.