Court Opinion

ID: 9445605
Source: CourtListenerOpinion
Date Created: 2023-08-03 21:34:15.758992+00
Date Added: 2024-06-11T17:30:20.720957
License: Public Domain

DENMAN, Chief Judge.
I concur in the holding that Mrs. Riker operated the Your Food Fountain in her own interest and that the decision of the Tax Court that she is taxable on its income be affirmed.
I also concur in the holding that Mrs. Grassmee’s income from her earnings is taxable and that she is not entitled to a deduction for the dependency of her mother.
I further concur in the holding that neither taxpayer is entitled to a charitable deduction for her contributions to the church corporation under 26 U.S.C. § 23(o) providing for deduction for gifts to it if no part of its net earnings “inure to the benefit of any private shareholder or individual,” since the church in fact supports its members it is not such a religious corporation.
I concur in affirming on the above grounds.