Legal Opinion
Spiritual Outreach Society v. Commissioner of Internal Revenue
Court of Appeals for the Eighth Circuit
Decided February 27, 1991No. 90-1501PublishedCited by 14 opinions
1Opinion of the Court
HENLEY, Senior Circuit Judge.
Spiritual Outreach Society (SOS) appeals the tax court’s decision denying its claim for status as a church under I.R.C. §§ 509(a)(1) and 170(b)(l)(A)(i) (1990). 1 Spiritual Outreach Society v. Commissioner, Tax Ct.Mem.Dec. (CCH) 1990-41 (1990). On appeal, SOS contends that the tax court erred when it found that SOS neither fulfilled an associational role required of churches nor satisfied the listed requirements used by the IRS to determine church status. We affirm.
FACTS
The case was submitted to the tax court on a stipulated record. Accordingly, our discussion of…
2Cases cited12 opinions
- American Guidance Foundation, Inc. v. United StatesDistrict Court, District of Columbia · 1980
- Church of the Visible Intelligence that Governs Universe v. United StatesUnited States Court of Claims · 1983
- De La Salle Institute v. United StatesDistrict Court, N.D. California · 1961
- Ohio Teamsters Educational and Safety Training Trust Fund v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1982
- Sidney B. Stern and Vera L. Stern v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1984
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3Cited by14 opinions
- Richard Tomic v. Catholic Diocese of PeoriaCourt of Appeals for the Seventh Circuit · 2006
- S.R. Seshadri v. Masoud KasraianCourt of Appeals for the Seventh Circuit · 1997
- Foundation of Human Understanding v. United StatesUnited States Court of Federal Claims · 2009
- Foundation of Human Understanding v. United StatesCourt of Appeals for the Federal Circuit · 2010
- Boone v. BoozmanDistrict Court, E.D. Arkansas · 2002
9 more not listed; retrieve them via the Exa API.