Legal Opinion
CHURCH OF THE CHOSEN PEOPLE, ETC. v. United States
District Court, D. Minnesota
Decided October 18, 1982No. Civ. 4-81-311PublishedCited by 14 opinions
1Opinion of the Court
MEMORANDUM AND ORDER INCORPORATING FINDINGS OF FACT, CONCLUSIONS OF LAW, AND ORDER FOR JUDGMENT
MacLAUGHLIN, District Judge.
This is an action by plaintiff Church of the Chosen People (North American Panarchate) also known as Demigod Socko Pantheon for the refund of federal income taxes paid for the years 1976, 1977, and 1978. 1 The plaintiff seeks a refund in the amount of $472 on the basis that the plaintiff qualified as a tax exempt organization under section 501(c)(3) of the Internal Revenue Code of 1954, 26 U.S.C. § 501(c)(3). The Court has jurisdiction over this action pursuant to 28…
2Cases cited12 opinions
- Wisconsin v. YoderSupreme Court of the United States · 1972
- United States v. SeegerSupreme Court of the United States · 1965
- Dickinson v. United StatesSupreme Court of the United States · 1953
- Frank Africa v. The Commonwealth of Pennsylvania Leroy S. Zimmerman (Attorney General) Bureau of Corrections Ronald Marks (Commissioner of b.o.c.)Court of Appeals for the Third Circuit · 1981
- Baker v. NelsonSupreme Court of Minnesota · 1971
7 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- United States v. David MeyersCourt of Appeals for the Tenth Circuit · 1996
- Presbyterian and Reformed Publishing Co. v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1984
- Friedman v. Southern California Permanente Medical GroupCalifornia Court of Appeal · 2002
- Canada v. CommissionerUnited States Tax Court · 1984
- United States v. MeyersDistrict Court, D. Wyoming · 1995
9 more not listed; retrieve them via the Exa API.