Legal Opinion
Bethel Conservative Mennonite Church v. Commissioner of Internal Revenue
Court of Appeals for the Seventh Circuit
Decided October 17, 1984No. 83-2350PublishedCited by 16 opinions
1Opinion of the Court
BAUER, Circuit Judge.
Bethel Conservative Mennonite Church (Bethel Mennonite) appeals the Tax Court’s affirmance of the Commissioner’s determination that Bethel Mennonite was not qualified for exemption from federal income tax under Section 501(a) of the Internal Revenue Code, as an organization described in Section 501(c)(3). I.R.C. §§ 501(a) & 501(c)(3) (1976). The issue before us is whether Bethel Mennonite was organized and operated exclusively for religious or other exempt purposes before January 20, 1981, within the meaning of Section 501(c)(3) and the regulations thereunder. Because the…
2Cases cited11 opinions
- Wisconsin v. YoderSupreme Court of the United States · 1972
- Sherbert v. VernerSupreme Court of the United States · 1963
- Bubbling Well Church of Universal Love, Inc. v. CommissionerUnited States Tax Court · 1980
- Western Catholic Church v. CommissionerUnited States Tax Court · 1979
- Bubbling Well Church of Universal Love, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1981
6 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- Church of Scientology of California v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1987
- Churchill v. WatersCourt of Appeals for the Seventh Circuit · 1992
- Living Faith, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1991
- IHC Health Plans, Inc. v. CommissionerCourt of Appeals for the Tenth Circuit · 2003
- American Association of Christian Schools Voluntary Employees Beneficiary Ass'n Welfare Plan Trust v. United StatesCourt of Appeals for the Eleventh Circuit · 1988
11 more not listed; retrieve them via the Exa API.