Does Charity Begin at Home? The Tax Status of a Payment to an Individual as a Charitable Deduction

In White v. United States, the United States Court of Appeals for the Tenth Circuit reversed a district court decision and held that the taxpayers could deduct expenses they paid directly to their dependent son to support his missionary activities away from home. In Brinley v. Commissioner, the Tax Court sitting in Texas refused to follow the Tenth Circuit in White, and held that while the missionary son was entitled to deduct his personal expenses, the parents could not deduct their payment of the son\u27s expenses. This Note supports the result in Brinley and argues that the requirement that a deductible contribution go to a qualified organization rather than to an individual should also apply to a deduction claimed for payment of another person\u27s unreimbursed expenses incurred in the rendition of services to a qualified organization. Part I examines the standards that the courts have applied in determining whether the requirements of section 170 are met under various circumstances. Part II analyzes the decisions in the Mormon missionary cases, and argues that the denial of the deduction in Brinley is the appropriate result. Part III discusses some potential abuses, and concludes that to allow a deduction for direct payments to individuals invites abuse and contravenes the congressional intent behind the statutory requirement that contributions be made to qualified organizations

The Dilemmas of Individualism: Status, Liberty, and American Constitutional Law

A Review of The Dilemmas of Individualism: Status, Liberty, and American Constitutional Law by Michael J. Phillip

Heartbalm Statutes and Deceit Actions

This Note considers whether actions in deceit based on fraudulent marriage promises should be deemed barred by the heartbalm statutes. It determines that they should not. Part I examines the policies and arguments against the common law breach of promise to marry action that are embodied in the heartbalm statutes and looks at the limits courts have placed on the reach of the statutes. Part II re-examines the deceit action in light of the purposes of the heartbalm acts and their intended scope, as well as in light of criticism of the action by the courts and commentators. In particular, Part II focuses on limiting damages under the deceit action and curbing its potential for abuse. If the action is properly circumscribed, it can provide a needed remedy without disturbing the policies that underlie the heartbalm acts

Front Matter

Front matter for Volume 98, Issue 1 of Michigan Law Review

Periodical Index

Subject Index of Articles, Comments, Notes, and Recent Developments Appearing in Leading Law Review

Front Matter

Front Matter for Volume 87, Issue 6 of Michigan Law Revie

Front Matter

Front Matter for Volume 90, Issue 1 of Michigan Law Revie

Front Matter

Front matter for Volume 90, Issue 4 of Michigan Law Revie

Front Matter

Front Matter for Volume 90, Issue 2 of Michigan Law Revie

Periodical Index

Subject Index of Articles, Comments, Notes, and Recent Developments Appearing in Leading Law Review