Legal Opinion

Alive Fellowship of Harmonious Living v. Commissioner

United States Tax Court

Decided February 23, 1984No. Docket No. 8160-81XUnpublishedCited by 1 opinion

1Opinion of the Court

ALIVE FELLOWSHIP OF HARMONIOUS LIVING, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Alive Fellowship of Harmonious Living v. Commissioner

Docket No. 8160-81X.

United States Tax Court

T.C. Memo 1984-87; 1984 Tax Ct. Memo LEXIS 586; 47 T.C.M. (CCH) 1134; T.C.M. (RIA) 84087;

February 23, 1984.

William J. Lehrfeld and Leonard J. Henzke, Jr., for the petitioner.

Joan R. Domike, for the respondent.

FEATHERSTON

MEMORANDUM OPINION

FEATHERSTON, Judge: This is an action for declaratory judgment under section 7428. 1 At issue is petitioner's status as a tax-exempt religious organization under…

2Cases cited30 opinions

  1. Better Business Bureau of Washington, D. C., Inc. v. United StatesSupreme Court of the United States · 1946
  2. B.S.W. Group, Inc. v. CommissionerUnited States Tax Court · 1978
  3. Houston Lawyer Referral Service, Inc. v. CommissionerUnited States Tax Court · 1978
  4. Parker v. CommissionerCourt of Appeals for the Eighth Circuit · 1966
  5. Frentz v. CommissionerUnited States Tax Court · 1965

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3Cited by1 opinion

  1. Memorial Hermann v. CIRCourt of Appeals for the Fifth Circuit · 2024

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