• A federal district court rejected the claim of a member of the Church of Scientology that "contributions" to his church were tax-deductible. The member conceded that the United States Supreme Court ruled in 1989 that contributions to the church were not tax-deductible, since they consist of specified payments in exchange for specified benefits. The member claimed that the IRS routinely permits members of conventional churches to deduct their contributions though benefits are received in exchange. As a result, the member insisted that the government was discriminating against him. In rejecting this claim, the court observed that "it is well-established that a taxpayer has no right to insist upon the same erroneous treatment afforded a similarly situated taxpayer in the past." Powell v. United States, 91-1 U.S.T.C. ¶ 50,117 (S.D. Fla. 1990).
© Copyright 1991, 1998 by Church Law & Tax Report. All rights reserved. This publication is designed to provide accurate and authoritative information in regard to the subject matter covered. It is provided with the understanding that the publisher is not engaged in rendering legal, accounting, or other professional service. If legal advice or other expert assistance is required, the services of a competent professional person should be sought. Church Law & Tax Report, PO Box 1098, Matthews, NC 28106. Reference Code: m08 c0391