CALVIN K. ET UX.
v.
COMMISSIONER OF INTERNAL REVENUE

U.S. | 1979-10-01
No. 79-5027
444 U.S. 872 Supreme Court of the United States (1979) Positive Treatment
Cited by 1 case
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  • Stephenson v. Commissioner OF Internal Revenue, 748 F.2d 331 (6th Cir. 1984)
    …sets is not such an "irrevocable commitment which allows us to find it [the church] was operated exclusively for religious ... purposes.” Calvin K. v. Commissioner, 69 T.C. 770, 772 (1978), aff’d, 603 F. 2d 211 (2d Cir.) (unpublished), cert. denied, 444 U.S. 872, 100 S.Ct. 151, 62 L.Ed.2d 98, reh'g denied, 444 U.S. 985, 100 S.Ct. 494, 62 L.Ed.2d 415 (1979). . Form 4029 stated that he was •it * * * * * ... conscientiously opposed to acceptance of the benefits of any private or public insurance which makes…

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