Legal Opinion
Universal Life Church, Inc. v. United States
United States Court of Claims
Decided November 10, 1987No. 583-84TPublishedCited by 29 opinions
1Opinion of the Court
OPINION
NETTESHEIM, Judge.
This case comes before the court on defendant’s motion for summary judgment, which was renewed on the basis that plaintiff no longer qualifies as an exempt organization because it has not been operated exclusively for exempt purposes. Plaintiff opposed, taking the position that there are genuine issues of material fact. The parties have been heard. The question to be resolved is whether plaintiff is being operated for a substantial nonexempt purpose by dint of supplying tax advice and tax-related information to its congregations, coupled with allowing its…
2Cases cited27 opinions
- Anderson v. Liberty Lobby, Inc.Supreme Court of the United States · 1986
- Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
- Adickes v. S. H. Kress & Co.Supreme Court of the United States · 1970
- Barmag Barmer Maschinenfabrik Ag v. Murata MacHinery Ltd., and Murata of America, Inc.Court of Appeals for the Federal Circuit · 1984
- H.F. Allen Orchards, Elbert B. Schinmann, R.E. Redman & Sons, Inc. v. The United StatesCourt of Appeals for the Federal Circuit · 1984
22 more not listed; retrieve them via the Exa API.
3Cited by29 opinions
- In Re: Universal Life Church, Inc., a California Non-Profit Corporation, Debtor. Universal Life Church, Inc., a California Non-Profit Corporation v. United States of America, in Re: Universal Life Church, Inc., a California Non-Profit Corporation, Debtor. Universal Life Church, Inc., a California Non-Profit Corporation v. United StatesCourt of Appeals for the Ninth Circuit · 1997
- Jay Carter Joan H. Carter v. United StatesCourt of Appeals for the Ninth Circuit · 1992
- INSLAW, Inc. v. United StatesUnited States Court of Federal Claims · 1996
- Joe Woods v. Michael O'LearyCourt of Appeals for the Seventh Circuit · 1989
- New Dynamics Foundation v. United StatesUnited States Court of Federal Claims · 2006
24 more not listed; retrieve them via the Exa API.