110 T.C. No. 13 UNITED STATES TAX COURT PRISCILLA M. LIPPINCOTT ADAMS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 15535-96, 3437-97. Filed March 3, 1998. P contends that, pursuant to the Religious Freedom Restoration Act of 1993, she is exempt from Federal income taxes. Held: RFRA does not exempt petitioner from Federal income taxes. Peter Goldberger and James H. Feldman, Jr., for petitioner. Linda A. Love, for respondent. OPINION FOLEY, Judge: Respondent determined the following deficiencies in and additions to petitioner's Federal income taxes:Page: 1 2 3 4 5 6 Next
Last modified: May 25, 2011