New Life Tabernacle v. Commissioner
United States Tax Court
Petitioner is a religious organization, which conducts weekly worship services and intercessory prayer services, and Bible study. Petitioner also has its own school with three teachers. About half of petitioner's active adult members are employed in secular jobs and give their income therefrom to petitioner. Members also give amounts received as social security benefits to petitioner.
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Petitioner is a religious organization, which conducts weekly worship services and intercessory prayer services, and Bible study. Petitioner also has its own school with three teachers. About half of petitioner's active adult members are employed in secular jobs and give their income therefrom to petitioner. Members also give amounts received as social security benefits to petitioner. Petitioner provides members with housing, utilities, food, clothing, automobiles, and allowances. Held: in this action for declaratory judgment under section 7428(a), I.R.C. 1954, the administrative record fails…
1Opinion of the Court
NEW LIFE TABERNACLE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
New Life Tabernacle v. Commissioner
Docket No. 10353-77X
United States Tax Court
T.C. Memo 1982-367; 1982 Tax Ct. Memo LEXIS 379; 44 T.C.M. (CCH) 309; T.C.M. (RIA) 82367;
June 29, 1982
Petitioner is a religious organization, which conducts weekly worship services and intercessory prayer services, and Bible study. Petitioner also has its own school with three teachers. About half of petitioner's active adult members are employed in secular jobs and give their income therefrom to petitioner. Members also give amounts…
2Cases cited20 opinions
- United States v. Olympic Radio & Television, Inc.Supreme Court of the United States · 1955
- Paula Constr. Co. v. CommissionerUnited States Tax Court · 1972
- McGahen v. CommissionerUnited States Tax Court · 1981
- Hancock Academy of Savannah, Inc. v. CommissionerUnited States Tax Court · 1977
- Nor-Cal Adjusters, AKA Nor-Cal Insurance Adjusters, Formerly Hobson Adjusters, a Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1974
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3Cited by1 opinion
- Presbyterian and Reformed Publishing Co. v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1984