Basic Bible Church v. Commissioner
United States Tax Court
Petitioner, having been denied tax-exempt status as a religious organization under sec. 501(c)(3), I.R.C. 1954, as amended, petitioned this Court for a declaratory judgment pursuant to sec. 7428. A subsidiary or auxiliary church of the Basic Bible Church, petitioner is not controlled, directed, or managed by its parent, is not liable for its parent's debts, and owns its property separately.
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Petitioner, having been denied tax-exempt status as a religious organization under sec. 501(c)(3), I.R.C. 1954, as amended, petitioned this Court for a declaratory judgment pursuant to sec. 7428. A subsidiary or auxiliary church of the Basic Bible Church, petitioner is not controlled, directed, or managed by its parent, is not liable for its parent's debts, and owns its property separately. Similarly, the Basic Bible Church is not liable for petitioner's debts, obligations, or liabilities. X, petitioner's founder and one of its two ministers, controls all of petitioner's financial decisions.…
1Opinion of the Court
Basic Bible Church, Petitioner v. Commissioner of Internal Revenue, Respondent
Basic Bible Church v. Commissioner
Docket No. 5221-79X
United States Tax Court
74 T.C. 846; 1980 U.S. Tax Ct. LEXIS 94; 74 T.C. No. 62;
July 28, 1980, Filed
Decision will be entered for the respondent.
Petitioner, having been denied tax-exempt status as a religious organization under sec. 501(c)(3), I.R.C. 1954, as amended, petitioned this Court for a declaratory judgment pursuant to sec. 7428. A subsidiary or auxiliary church of the Basic Bible Church, petitioner is not controlled, directed, or managed by its parent, is…
2Cases cited13 opinions
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- Johnny Weimerskirch v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1979
- Weimerskirch v. CommissionerUnited States Tax Court · 1977
- Church in Boston v. CommissionerUnited States Tax Court · 1978
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