Unitary Mission Church v. Commissioner
United States Tax Court
Petitioner, having been denied tax-exempt status as a religious organization under sec. 501(c)(3), I.R.C. 1954, as amended, petitioned this Court for a declaratory judgment pursuant to sec. 7428. Petitioner's financial decisions are controlled by X, one of petitioner's ministers, and his wife. X received widely fluctuating "parsonage allowances" over a 3-year period as compensation for leading Sunday services and for being available for pastoral counseling.
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Petitioner, having been denied tax-exempt status as a religious organization under sec. 501(c)(3), I.R.C. 1954, as amended, petitioned this Court for a declaratory judgment pursuant to sec. 7428. Petitioner's financial decisions are controlled by X, one of petitioner's ministers, and his wife. X received widely fluctuating "parsonage allowances" over a 3-year period as compensation for leading Sunday services and for being available for pastoral counseling. There is no evidence in the administrative record of any differing duties that he performed over these years. There is also insufficient…
1Opinion of the Court
OPINION
Tietjens, Judge:
Respondent determined that petitioner is not exempt from Federal, income tax under section 501(0X3),1 and that petitioner does not qualify as a church under section 170(b)(l)(A)(i). Petitioner has invoked the jurisdiction of this Court for a declaratory judgment pursuant to section 7428.2
The issues for our determination are: (1) Whether any part of petitioner’s net earnings inure to the benefit of any private shareholder or individual, thereby preventing petitioner from qualifying for exemption, under section 501(c)(3), from Federal income taxation, and (2) assuming…
2Cases cited10 opinions
- Johnson v. RobisonSupreme Court of the United States · 1974
- Gillette v. United StatesSupreme Court of the United States · 1971
- Church in Boston v. CommissionerUnited States Tax Court · 1978
- The Founding Church of Scientology v. The United StatesUnited States Court of Claims · 1969
- Parker v. CommissionerCourt of Appeals for the Eighth Circuit · 1966
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3Cited by77 opinions
- William R. And Lorna E. Hall v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1984
- McGahen v. CommissionerUnited States Tax Court · 1981
- Church of Scientology v. CommissionerUnited States Tax Court · 1984
- Bubbling Well Church of Universal Love, Inc. v. CommissionerUnited States Tax Court · 1980
- Church of Transfiguring Spirit, Inc. v. CommissionerUnited States Tax Court · 1981
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