# Amicus Curiae Brief — Davis v. United States > Briefs, arguments, decisions, and more. URL: https://www.frixlaw.com/law-library/documents/brief%3Amicro_IA40385012_0573%3A8 ## Record - **Collection:** Supreme Court brief - **Document type:** Amicus Curiae Brief - **Published:** January 1, 1990 - **Citation:** 495 U.S. 472 ## Text ~~ | a US, FILED | DEC 28 1989 -s JOSEPH F. ser Cl No. 89-98 SPANIOL, dR In THE Supreme Court of the United States OcToBER TERM, 1989 HAROLD and ENID DAvis, Petitioners, Vv. UNITED STATES OF AMERICA, Respondent. On Writ of Certiorari to the United States Court of Appeals for the Ninth Circuit BRIEF OF THE CHURCH OF JESUS CHRIST OF LATTER-DAY SAINTS AS AMICUS CURIAE IN SUPPORT OF PETITIONERS WILForRD W. KIRTON, JR. RAEBURN G. KENNARD Ropert P. LUNT KIRTON, McConkie & PoELMAN 330 South Third East Salt Lake City, Utah 84111 (801) 521-3680 Counsel for Amicus Curiae December 28, 1989 Wiueon - Gras Pamrine Co.. Inc. - 769-0086 - Wasnineron. OC. 20001 (i) INTEREST OF AMICUS CURIAE ............................. STATEMENT OF THE CASE ............................ A. Establishment of the Church’s Missionary Tra- ditions B. Nature of a Missionary’s Work —...............___.... C. Comparison with Other Church Contributions... D. The Purpose of the Program Is to Benefit the I emuuprnunane E. Reasons the Church Prefers Direct Payment...... 1. Tradition 2. Family Connection to Service Builds Faith. 3. Keeps the Missionary Frugal 4 Helps Avoid Tax & Visa Problems in For- eign Countries 5. Reduces Administrative Burdens and Costs.. 6. Responds to Change in Location or Needs... lL BECAUSE THE CHURCH RECEIVED THE PRIMARY BENEFIT OF TEE TAXPAYERS’ DONATIONS, THE GIFTS pA and ARE a2 THEREFORE DE- DUCTIBLE Il. Il. CONCLUSION iv “ TABLE OF CONTENTS—Continued THE CHURCH EXERCISED SUFFICIENT CONTROL OVER THE DONATED FUNDS TO QUALIFY THE CONTRIBUTIONS FOR DEDUCTIBILITY EVEN WITHOUT HAV- ING PHYSICAL POSSESSION WHERE NO ABUSE BY PARTIES TO THE GIFTS AT ISSUE HAS BEEN PROVED OR ALLEGED, SPECULATIVE FEAR OF BASIS ON WHICH TO DENY THE DEDUCT- IBILITY OF THESE CONTRIBUTIONS........ A. No Abuse Has Been Alleged in the 5 Years Since White B. Approval of the Deduction at Bar Could Be Done Within a Framework Meeting IRS Needs C. The Church Exercises the Same Substantial Control Whether Donations Are Given Di- rectly to the Missionary or Directly to the Church Page 18 19 19 Vv : TABLE OF AUTHORITIES CASES Page Archbold yv. United States, 444 F.2d 1120 (Ct. Cl. Nh 16 Brinley v. Commissioner, 782 F.2d 1326 (5th Cir. 1986), rev’g, 82 T.C. 982 (1984) ....0 0... 18, 19 Dejong v. Commissioner, 309 F.2d 873 (9th Cir. 1962) te 15 Dowell v. United States, 553 F.2d 1233 (10th Cir. i 16 Duberstein v. Commissioner, 363 U.S. 278 (1960) .. 15, 18, 23 Helvering V. Bliss, 298 U.S. 144 (1984) _............. 16 Hernandez v. Commissioner, 109 S. Ct. 2136 Ee 17 Morey Vv. Riddell, 206 F. Supp. 918 (S.D. Ca. Orr v. United States, 348 F.2d 5583 (5th Cir. NS “ 18 Rockefeller v. Commissioner, 76 T.C. 178 (1981), aff'd, 676 F.2d 35 (2nd Cir. 1982)... 16 Rockefeller v¥. Commissioner, 676 F.2d 35 (2nd Cir. 1982), aff’g, 76 T.C. 178 (1981) 00000... 16, 17 Sampson Vv. Commissioner, 48 T.C.M. (CCH) 1408 (1982) .. 16,19 Smith v. Commissioner, 60 T.C. 988 (1973)... 16 Thomason VY. Commissioner, 2 T.C. 441 (1948). 17 Tripp Vv. Commissioner, 887 F.2d 482 (7th Cir. 1964) 17 White v. United States, 725 F.2d 1269 (10th Cir. 1984) ...16, 18, 19, 20 Winn v. Commissioner, 595 F.2d 1060 (5th Cir. . 17,18 (a 1, 15, 18 Rev. Rul. 66-10, 1966-1C.B.47....0 21 Rev. Rul. 69-478, 1969-2 C_B. 37 21 Rev. Rul. 70-519, 1970-2 C.B. 62 21 TABLE OF AUTHORITIES—Continued OTHER AUTHORITIES B. Bittker, Federal Taxation of Income, Estates and Gifts (1981) Deseret News 1989-1990 Church Almanac (1989) .. Doctrine and Covenants §§ 28, 30-33 (1830) ............ Doctrine and Covenants § 34 (1830) Doctrine and Covenants § 42:58 (1831) Doctrine-and Covenants § 133 :8, 837 (1831) —.......... Doctrine and Covenants § 90:11 (1833) Doctrine and Covenants § 119 (1838) J. F. Smith, Essentials In Church History (21st ed. 1966) Luke 9 :24. _ Matthew 24:14 1 Millennial Star 12 (Apr. 1841) ...... 2 Millennial Star 8 (Dec. 1841) Report of the 95th Annual Conference of The Church of Jesus Christ of Latter-day Saints (Apr. 1925) Report of the 129th Annual Conference of The Church of Jesus Christ of Latter-day Saints (Apr. 1959) = g ore er eoaeaan _— —-. In THE Supreme Court of the United States OcTOBER TERM, 1989 No. 89-98 HAROLD and END Davis, Petitioners, im Vv. UNITED STATES OF AMERICA, Respondent. On Writ of Certiorari to the United States Court of Appeals for the Ninth Circuit BRIEF OF THE CHURCH OF JESUS CHRIST OF LATTER-DAY SAINTS AS AMICUS CURIAE IN SUPPORT OF PETITIONERS INTEREST OF AMICUS CURIAE The Church of Jesus Christ of Latter-day Saints (“Church”), is recognized by the Internal Revenue States whose necessary expenses are generally by donations from their families, friends or other This system for financing missionary service was de- signed to meet the needs of the Church. The Church has a strong interest in this case because the decision of the Ninth Circuit jeopardizes the chari- gram and sacrificing Church objectives to qualify the pro- gram for tax deductibility in the interest of its members. — The parties have consented to the filing of this brief. STATEMENT OF THE CASE As with all ordained missionaries of the Church, the Petitioners’ (“Taxpayers”) missionary sons were not self- appointed, and their missionary service experience was neither intended nor conducted for their personal bene- fit. Nor did the Church request Taxpayers to pay their donations directly to the missionaries for the personal benefit of the missionaries, but to accomplish important objectives of the Church. To comprehend to what extent the Church’s missionary program, including its preferred method of payment, is oriented strictly toward Church benefit, one must appreciate the place of missionary work in the history and doctrines of the Church. A. Establishment of the Church’s Missionary Traditions The very first missionary effort by the Church had a family connection. In June, 1830—when the Church had been organized only two months and had barely 50 mem- bers—Samuel Smith was appointed by his brother Joseph, the President of the Church, to “take a missionary jour- ney to the east.” He travelled on foot up to 25 miles per day, relying on the hospitality of people he met, or else going without food and sleeping in fields beside the road. His assignment was to distribute copies of the newly- published Book oF MorMON ' and to tell all who would listen of the miraculous restoration, through the Prophet Joseph Smith, of the Church of Jesus Christ.” By October of that first year, the Church had called other missionaries, and assigned them to travel in various directions from its then headquarters in Fayette, New York. Four missionaries were assigned to preach to the American Indians on the western frontier.’ Travelling mostly on foot in the cold and storms of fal] and winter, they preached to Indian tribes in New York, Ohio and Missouri, and to the settlers along the way. The successes of these devoted missionaries opened the door for the Church’s eventual move to Kirtland, Ohio.‘ In those early days of the Church, the missionaries included men of all ages, most of whom were married and left behind fami- lies. Yet, even then, faithful young men, such as the missionaries in this case, were sent out to perform this sacred service as evidenced by the cal] of Orson Pratt at the age of 19, in October, 1830.° During the next six years, the Church sent missionaries into most of the eastern states and into parts of Canada, *The Book of Mormon is one of four books of scripture ac- cepted by the Church. The others are the Holy Bible, Doctrine and Covenants and Pearl of Great Price. 2 J. F. Smith, Essentials In Church History 103-4 (21st ed. 1966). * Doctrine and Covenants §§ 28, 30-33 (1830). *J. F. Smith, Essentials In Church History at 115-18. * Doctrine and Covenants § 34 (1830). . a . but it is no longer possible vel wituout purse or scrip 8 financing plan for its mis- the concept of an unpaid ministry, necessity, for three very im- it reduces the financial burden on é i 5egies ALE today to resulted in the Church's growing to nearly 17,000 frugality that remain the models for the stresses level of eee soe eee ented to Siew te tute | : i | 2 : + df bie ith she li THLE BS 13 7 siailid Hee He z 8 ‘i Lee Tate Uy Hin eit lil jalgesill ete at seat if | iH ‘il tH Hey He [psiseges . iH] Hf : eiiy } aif : pi indi i niduil nal iii etme litt ite a | a ‘HE hd yun ie baa IPE istites -3 s aE ey 2 spyviateeti sir ligt tii a nih fe isms in aliel: i Aa ant ETE AT HT LET files [atanke i iid Trip ial qu Aire tte ie Has uinapbes (Heh ft ial i lea i i3| Huey nie tsilt if ii EEL fF THI a] + aibs ait il; bs i Fou : hill . ei i uk 4 RY + eins lft te 1 ide # I . Ht ay esa teepedses? 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We know that the Lord has richly blessed those who have made such sacrifices, yet we are keenly aware of the in- creasing costs of missionary work and are anxious that these contributions not become an overwhelming burden to those members who are involved. When a prospective missionary is recommended for a mission call, we ask that you interview both him and his parents (or whoever will be providing financial contribu- tions toward his missionary service) and counsel with West Virginia Charleston Wisconsin Milwaukee Washington Spokane Zimbabwe Harare Washington, D.C. North Washington, D.C. South Washington Seattle West Indies Venezuela Maracaibo Virginia Roanoke Mission $168.00 496.00 Room and Board Missionary Training Center—Provo The parents or donors should be encouraged to amount needed to support the missionary mission to which the prospective mission- assigned. This amount will be indicated by time the missionary receives his call FOR MONTHS JULY, AUGUST, SEPTEMBER, 1989 AVERAGE MONTHLY COST PER SINGLE MISSIONARY (8 weeks) : ° hr = & ° s » ‘a g <) 3 4 parents and the prospective missionary should i ae missionary support funds are considered K Be hk contributions to The Church of Jesus of Latter-day so inform the donors. About sixty of his term of service, if the missionary sees that the con- tributions he is receiving on behalf of the Church will ex- ceed the financial needs of his mission, he should notify the donors of the amount of money required him the mission president so that all missionary contributions are used for the purpose for which they were given to the Church. --- Source: Frix Law Library, https://www.frixlaw.com/law-library/documents/brief%3Amicro_IA40385012_0573%3A8. Public record. Not legal advice.