Legal Opinion
High Adventure Ministries, Inc. v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided February 22, 1984No. 83-7245PublishedCited by 3 opinions
1Opinion of the Court
REINHARDT, Circuit Judge:
Petitioner, High Adventure Ministries, Inc., appeals an order of the Tax Court, 80 T.C. 292, dismissing its claims for a declaratory judgment and injunctive relief on the ground that the court lacked jurisdiction under section 7428 of the Internal Revenue' Code. The Tax Court held that there was no actual controversy regarding a determination of High Adventure’s continuing qualification as an exempt organization. We affirm.
High Adventure Ministries, Inc. was recognized as a church under 26 U.S.C. § 170(b)(1)(A)(i) (1976) in 1973 and was accordingly deemed exempt from…
2Cases cited7 opinions
- New Community Senior Citizen Housing Corp. v. CommissionerUnited States Tax Court · 1979
- Create (Christian, Research, Education, Action, Technical Enterprise), Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1981
- United States v. DykemaCourt of Appeals for the Seventh Circuit · 1981
- Urantia Foundation v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1982
- Zimmer v. ConnettCourt of Appeals for the Ninth Circuit · 1981
2 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- The Church of the New Testament, Its Members and Friends, Plaintiffs v. United StatesCourt of Appeals for the Ninth Circuit · 1986
- Anclote Psychiatric Ctr. v. CommissionerUnited States Tax Court · 1992
- Anclote Psychiatric Ctr. v. CommissionerUnited States Tax Court · 1992