Legal Opinion
The Founding Church of Scientology v. The United States
United States Court of Claims
Decided July 16, 1969No. 226-61PublishedCited by 90 opinions
1Opinion of the Court
OPINION *
COLLINS, Judge.
This is a suit to recover Federal income taxes and assessed interest paid by-plaintiff to defendant for the fiscal year ended June 30, 1956. Defendant has counterclaimed for taxes assessed but unpaid for the fiscal years ended June 30, 1956, June 30, 1958, and June 30, 1959. The central issue presented is whether plaintiff is entitled to an exemption from Federal income taxation. The pertinent statute is section 501(c) (3) of the Internal Revenue Code of 1954, which includes among those organizations exempt from taxation a corporation “organized and operated…
2Cases cited19 opinions
- Better Business Bureau of Washington, D. C., Inc. v. United StatesSupreme Court of the United States · 1946
- New Jersey Automobile Club v. United StatesSupreme Court of the United States · 1961
- American Institute for Economic Research v. The United StatesUnited States Court of Claims · 1962
- Underwriters' Laboratories, Inc. v. CommissionerCourt of Appeals for the Seventh Circuit · 1943
- Chattanooga Automobile Club v. Commissioner of Internal Revenue. Warren Automobile Club, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1950
14 more not listed; retrieve them via the Exa API.
3Cited by90 opinions
- William R. And Lorna E. Hall v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1984
- Church of Scientology of California v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1987
- John E. Hansen Imelda M. Hansen v. Commissioner of Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1987
- Unitary Mission Church v. CommissionerUnited States Tax Court · 1980
- Church of Scientology v. CommissionerUnited States Tax Court · 1984
85 more not listed; retrieve them via the Exa API.