Legal Opinion
Universal Life Church, Inc. v. United States
District Court, E.D. California
Decided March 1, 1974No. Civ. S-1954PublishedCited by 68 opinions
1Opinion of the Court
ORDER
FINDINGS OF FACT
BATTIN, District Judge.
1. This is a civil action for the refund of $10,377.20 in income taxes for the fiscal year ended April 30, 1969. This Court has jurisdiction pursuant to Sections 1346(a)(1) and 1346(c) of Title 28 United States Code and Section 7422 of Title 26 U.S.C.
2. The defendant, by a counterclaim, seeks recovery of $721.87 in income tax together with $507.77 in assessed interest or a balance of $1,229.64 together with interest thereon.
3. This matter came on for hearing on September 17, 1973. Peter R. Stromer appeared for the plaintiff and Harold S. Larsen…
2Cited by68 opinions
- William R. And Lorna E. Hall v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1984
- Davis v. CommissionerUnited States Tax Court · 1983
- Church of Scientology v. CommissionerUnited States Tax Court · 1984
- James A. Guth, and Arlys M. Guth v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1990
- Bubbling Well Church of Universal Love, Inc. v. CommissionerUnited States Tax Court · 1980
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