# Peggy Lou Riker and Freda H. Grassmee v. Commissioner of Internal Revenue

> Court of Appeals for the Ninth Circuit · June 17, 1957 · 244 F.2d 220

URL: https://www.frixlaw.com/law-library/cases/9445605

## Case

- **Full name:** Peggy Lou RIKER and Freda H. Grassmee, Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Appellee
- **Court:** Court of Appeals for the Ninth Circuit
- **Decided:** June 17, 1957
- **Citations:** 244 F.2d 220
- **Precedential status:** Published
- **Opinion:** Concurrence by Denman
- **Judges:** Denman, Fee, Ross
- **Cited by:** 20 later opinions in the Frix Law Library

## Citator (automated)

- No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases.
- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/9445605

## How later opinions describe it (automated extraction)

- discussing the 1939 Code predecessor of § 501(d)

## Opinion text

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.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/9445605. Public record. Not legal advice.