On the same day that the Tax Court filed the opinion in the Wilkes case above, the same judge of the Court denied charitable contribution deductions to a woman who made wire transfers to her mother’s cousin to use to help Catholic churches in a foreign country. (Neither the name of the taxpayers nor the foreign country in which the churches were located was identified in the opinion. The Court said the woman’s name was protected because she had already suffered physical harm and might be subject to further harm if the name were made public.) Citing the requirement that a contribution is deductible only if made to a charity organized under the laws of the U.S., the Court denied the deduction...