Alearis, Inc. v. United States

United States Court of Federal Claims No. 20-808T Filed: January 11, 2022 ALEARIS, INC., Plaintiff, v. UNITED STATES, Defendant. ORDER & OPINION HODGES, Senior Judge I. BACKGROUND Plaintiff, Alearis, Inc., is an organization incorporated in the state of Delaware. Its sole member, “the Church,” was “founded at time immemorial when the Old Ones placed the Game into ecclesiastical trust for such purpose.” Plaintiff is “organized exclusively for religious purposes to perform or carry out the functions of the Church.” In 2019, Plaintiff sought an initial classification from the Internal Revenue…