Legal Opinion
Synanon Church v. United States
Court of Appeals for the D.C. Circuit
Decided June 5, 1987No. 84-5164PublishedCited by 46 opinions
1Opinion of the Court
Opinion for the Court filed by District Judge HAROLD H. GREENE.
HAROLD H. GREENE, District Judge:
This is an appeal from the dismissal by the District Court of an action brought by appellant Synanon Church, Inc., in which Synanon sought a declaratory judgment that it qualifies as a tax-exempt organization under section 501(c)(3) 1 of the Internal Revenue Code of 1954. 26 U.S.C. § 7428 (1982). 2 That dismissal was based upon a holding that Synanon had committed a fraud on the court, a holding which was based, inter alia, on the preclusive effect the court accorded to a finding by the Superior…
2Cases cited29 opinions
- Parklane Hosiery Co. v. ShoreSupreme Court of the United States · 1979
- Montana v. United StatesSupreme Court of the United States · 1979
- Yates v. United StatesSupreme Court of the United States · 1957
- Bob Jones University v. United StatesSupreme Court of the United States · 1983
- Hammond Packing Co. v. ArkansasSupreme Court of the United States · 1909
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3Cited by46 opinions
- Michele E. Shepherd and Larue Graves v. American Broadcasting Companies, Inc.Court of Appeals for the D.C. Circuit · 1995
- York v. StateCourt of Criminal Appeals of Texas · 2011
- Webb v. District of ColumbiaCourt of Appeals for the D.C. Circuit · 1998
- Meier v. CommissionerUnited States Tax Court · 1988
- Whelan v. AbellCourt of Appeals for the D.C. Circuit · 1992
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