Legal Opinion
Church of Scientology of California v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided July 28, 1987No. 85-7324PublishedCited by 88 opinions
1Opinion of the Court
TANG, Circuit Judge:
The Church of Scientology (Church) appeals a judgment of the Tax Court which affirmed the Commissioner’s assessment of tax deficiencies and late filing penalties against the Church for the years 1970,1971 and 1972. At issue is whether the Commissioner properly revoked the Church’s tax exempt status.
I
The Church was incorporated as a nonprofit corporation in the State of California in 1954. In 1957, the Commissioner recognized it as a tax exempt organization under § 501(c)(3) of the Internal Revenue Code of 1954. 1 The Commissioner revoked the Church’s tax exempt status in…
2Cases cited23 opinions
- Sherbert v. VernerSupreme Court of the United States · 1963
- United States v. Winston Bryant McConneyCourt of Appeals for the Ninth Circuit · 1984
- Commissioner v. Court Holding Co.Supreme Court of the United States · 1945
- United States v. BoyleSupreme Court of the United States · 1985
- Bob Jones University v. United StatesSupreme Court of the United States · 1983
18 more not listed; retrieve them via the Exa API.
3Cited by88 opinions
- Hernandez v. CommissionerSupreme Court of the United States · 1989
- New Era Publications International, Aps, a Corporation of Denmark v. Henry Holt and Company, Inc., a New York CorporationCourt of Appeals for the Second Circuit · 1989
- Capitol Fed. Sav. & Loan Ass'n v. CommissionerUnited States Tax Court · 1991
- Church of Scientology of California v. United States of America and Sandra Baker, Revenue OfficerCourt of Appeals for the Ninth Circuit · 1990
- LeFever v. CommissionerCourt of Appeals for the Tenth Circuit · 1996
83 more not listed; retrieve them via the Exa API.