Legal Opinion
Church of Modern Enlightenment v. Commissioner
United States Tax Court
Decided July 25, 1988No. Docket No. 18581-84XUnpublished
1Opinion of the Court
CHURCH OF MODERN ENLIGHTENMENT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Church of Modern Enlightenment v. Commissioner
Docket No. 18581-84X.
United States Tax Court
T.C. Memo 1988-312; 1988 Tax Ct. Memo LEXIS 341; 55 T.C.M. (CCH) 1304; T.C.M. (RIA) 88312;
July 25, 1988
Richard A. Engert (an officer), for the petitioner.
Gail A. Berruti, for the respondent.
WHALEN
MEMORANDUM OPINION
WHALEN, Judge: This is an action for declaratory judgment pursuant to section 7428, 1 that petitioner qualifies as a religious organization exempt from taxation under section 501(c)(3). Respondent refused…
2Cases cited17 opinions
- Commissioner v. SunnenSupreme Court of the United States · 1948
- Church in Boston v. CommissionerUnited States Tax Court · 1978
- Hancock Academy of Savannah, Inc. v. CommissionerUnited States Tax Court · 1977
- Houston Lawyer Referral Service, Inc. v. CommissionerUnited States Tax Court · 1978
- The Founding Church of Scientology v. The United StatesUnited States Court of Claims · 1969
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