Legal Opinion
Brian Ruud International v. United States
District Court, District of Columbia
Decided April 21, 1989No. Civ. A. 85-2917PublishedCited by 2 opinions
1Opinion of the Court
MEMORANDUM
HAROLD H. GREENE, District Judge.
Brian Ruud International (BRI), a religious organization devoted to the ministry of Brian Ruud, seeks a declaratory ruling that it is a tax-exempt religious organization under 26 U.S.C. § 501(c)(3). Presently before the Court is plaintiff’s motion for summary judgment. At a hearing on that motion, the parties agreed to treat defendant’s opposition to that motion as a motion for summary judgment on its own behalf. Therefore, this controversy can be determined on the basis of these cross-motions.
I
Background
Sections 501(a) and (c) of the Internal…
2Cases cited13 opinions
- Better Business Bureau of Washington, D. C., Inc. v. United StatesSupreme Court of the United States · 1946
- The Founding Church of Scientology v. The United StatesUnited States Court of Claims · 1969
- Basic Bible Church v. CommissionerUnited States Tax Court · 1980
- Bubbling Well Church of Universal Love, Inc. v. CommissionerUnited States Tax Court · 1980
- Western Catholic Church v. CommissionerUnited States Tax Court · 1979
8 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Jay Carter Joan H. Carter v. United StatesCourt of Appeals for the Ninth Circuit · 1992
- Jay Carter Joan H. Carter v. United StatesCourt of Appeals for the Ninth Circuit · 1992