Legal Opinion
Life Science Church v. Internal Revenue Service
District Court, N.D. California
Decided October 21, 1981No. C-81-1418PublishedCited by 5 opinions
1Opinion of the Court
OPINION AND ORDER
AGUILAR, District Judge.
The essence of plaintiffs’ action is that the officers and employees of the Treasury Department have been overly zealous in carrying out their Congressional authorization to “inquire after persons who may be liable to pay any internal revenue tax,” to the point of violating plaintiffs’ rights. See 26 U.S.C. § 7601(a).
Plaintiffs in this action are the Life Science Church (hereinafter referred to as “the Church”) and five individuals who are ministers of the Life Science Church and members of the Order of the Almighty God (hereinafter referred to as “the…
2Cases cited37 opinions
- Scheuer v. RhodesSupreme Court of the United States · 1974
- Buckley v. ValeoSupreme Court of the United States · 1976
- Butz v. EconomouSupreme Court of the United States · 1978
- Griffin v. BreckenridgeSupreme Court of the United States · 1971
- Jenkins v. McKeithenSupreme Court of the United States · 1969
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3Cited by5 opinions
- Crow v. GulletDistrict Court, D. South Dakota · 1982
- Tauvar v. Bar Harbor Congregation of Jehovah's Witnesses, Inc.District Court, D. Maine · 1986
- Crabtree v. CommissionerDistrict Court, M.D. Louisiana · 1985
- Pope v. HorganDistrict Court, S.D. Texas · 1982
- Trevino v. United StatesDistrict Court, W.D. Texas · 2021