Legal Opinion
Presbyterian and Reformed Publishing Co. v. Commissioner of Internal Revenue
Court of Appeals for the Third Circuit
Decided August 29, 1984No. 83-3309PublishedCited by 23 opinions
1Opinion of the Court
OPINION OF THE COURT
ADAMS, Circuit Judge.
This is an appeal from a decision of the United States Tax Court affirming the Internal Revenue Service’s (IRS) revocation of tax-exempt status for a religiously-oriented publishing house. The Tax Court’s decision affirming the termination of the publisher’s 52-year-old tax-exémption under 26 U.S.C. § 501(c)(3) (1982), 1 was based on its conclusion that the publisher had become a profitable venture with only an attenuated relationship to the church with which it claims an affiliation. For the reasons set forth below, the decision of the Tax Court will…
2Cases cited24 opinions
- Pullman-Standard v. SwintSupreme Court of the United States · 1982
- Bose Corp. v. Consumers Union of United States, Inc.Supreme Court of the United States · 1984
- Bob Jones University v. United StatesSupreme Court of the United States · 1983
- City of Mobile v. BoldenSupreme Court of the United States · 1980
- Griffin v. School Bd. of Prince Edward Cty.Supreme Court of the United States · 1964
19 more not listed; retrieve them via the Exa API.
3Cited by23 opinions
- Church of Scientology of California v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1987
- Church of Scientology v. CommissionerUnited States Tax Court · 1984
- Capitol Fed. Sav. & Loan Ass'n v. CommissionerUnited States Tax Court · 1991
- Virginia Education Fund v. CommissionerUnited States Tax Court · 1985
- Family Trust of Massachusetts, Inc. v. United StatesDistrict Court, District of Columbia · 2012
18 more not listed; retrieve them via the Exa API.