Home/Ninth Circuit/Oscar Hearde and Esther Hearde v. Commissioner of Internal Revenue

Oscar Hearde and Esther Hearde v. Commissioner of Internal Revenue

421 F.2d 846
CourtCourt of Appeals for the Ninth Circuit
DecidedMarch 11, 1970
Docket23380
StatusPublished
Cited by10 cases

This text of 421 F.2d 846 (Oscar Hearde and Esther Hearde v. Commissioner of Internal Revenue) is published on Counsel Stack Legal Research, covering Court of Appeals for the Ninth Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Oscar Hearde and Esther Hearde v. Commissioner of Internal Revenue, 421 F.2d 846 (9th Cir. 1970).

Opinion

PER CURIAM.

Appellant taxpayers decline to itemize or identify recipients of alleged estimated charitable donations made by them in the years 1962 through 1964 inclusive. Their estimate was that they donated 20% of their gross income. Appellants urge any disclosures of the beneficiaries would interfere with their First and Fifth Amendment rights.

The Commissioner rejected the taxpayers’ estimates, but allowed them the 10% deduction from .their adjusted gross income. (Sec. 170(a) (1), Int.Rev.Code and Treas.Regs. § 1.170-l(a) (2))

The disclosure required is an indirect burden on the exercise of religion, and does not make unlawful the practice of the religion itself. Braunfeld v. Brown, 366 U.S. 599, 607, 81 S.Ct. 1144, 6 L.Ed.2d 563 (1961). Hence the requirement of disclosure is constitutional, and the regulations are reasonable. Lingenfelder v. Commissioner, 38 T.C. 44

We affirm the decision of the Tax Court.

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Bluebook (online)
421 F.2d 846, Counsel Stack Legal Research, https://law.counselstack.com/opinion/oscar-hearde-and-esther-hearde-v-commissioner-of-internal-revenue-ca9-1970.