Church of Scientology v. Commissioner
United States Tax Court
Petitioner, a Church incorporated in the State of California, was granted tax-exempt status in 1957 under sec. 501(c)(3), I.R.C. 1954. In 1967, respondent sent petitioner a letter revoking its exemption following an audit of petitioner's records which was in part sparked by litigation involving the tax-exempt status of an affiliated Church of Scientology.
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Petitioner, a Church incorporated in the State of California, was granted tax-exempt status in 1957 under sec. 501(c)(3), I.R.C. 1954. In 1967, respondent sent petitioner a letter revoking its exemption following an audit of petitioner's records which was in part sparked by litigation involving the tax-exempt status of an affiliated Church of Scientology. Subsequent to issuing the letter of revocation, respondent conducted several audits of petitioner's records for various tax years and also reviewed the tax status of several affiliated churches. Petitioner was also investigated by several…
1Opinion of the Court
Church of Scientology of California, Petitioner v. Commissioner Of Internal Revenue, Respondent
Church of Scientology v. Commissioner
Docket No. 3352-78
United States Tax Court
83 T.C. 381; 1984 U.S. Tax Ct. LEXIS 30; 83 T.C. No. 25;
September 24, 1984September 24, 1984, Filed
Decision will be entered under Rule 155.
Petitioner, a Church incorporated in the State of California, was granted tax-exempt status in 1957 under sec. 501(c)(3), I.R.C. 1954. In 1967, respondent sent petitioner a letter revoking its exemption following an audit of petitioner's records which was in part sparked by litigation…
2Cases cited194 opinions
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- Santosky v. KramerSupreme Court of the United States · 1982
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