Legal Opinion
United States v. Church of Scientology of Boston, Inc.
Court of Appeals for the First Circuit
Decided August 9, 1991No. 90-1900PublishedCited by 9 opinions
1Opinion of the Court
BREYER, Chief Judge.
The Internal Revenue Service, investigating the 1985, 1986, and 1987 tax liability of the Church of Scientology of Boston, has asked the district court to enforce a summons for church records. The district court refused to enforce the summons because, in its view, 1) the church records were not “necessary to determine the [church’s tax] liability,” 26 U.S.C. § 7611(b)(1)(A), and 2) the IRS had not issued the summons for a proper purpose. 739 F.Supp. 46. The IRS now appeals the district court’s refusal to enforce the summons. After reviewing the record, we agree with the…
2Cases cited8 opinions
- United States v. PowellSupreme Court of the United States · 1964
- United States v. Raymond J. RyanCourt of Appeals for the Ninth Circuit · 1972
- United States of America and Anthony Carsanaro, Revenue Agent, Internal Revenue Service v. The Freedom Church and Reverend Richard M. DoncasterCourt of Appeals for the First Circuit · 1979
- United States of America and John Dezelar v. David L. Holmes, as Bishop and Director of the Miletus Church, Inc.Court of Appeals for the Fifth Circuit · 1980
- United States of America and A. Jerome Simpson, Revenue Agent, Internal Revenue Service v. Church of World Peace and William ConklinCourt of Appeals for the Tenth Circuit · 1985
3 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- In Re McvaneCourt of Appeals for the Second Circuit · 1995
- Music Square Church v. United StatesCourt of Appeals for the Federal Circuit · 2000
- United States of America, and Lori Nicholls, Internal Revenue Agent v. C.E. Hobbs Foundation for Religious Training and Education, Inc.Court of Appeals for the Ninth Circuit · 1993
- Bible Study Time, Inc. v. United StatesDistrict Court, D. South Carolina · 2017
- United States v. Church of Scientology Western United StatesCourt of Appeals for the Ninth Circuit · 1992
4 more not listed; retrieve them via the Exa API.