Legal Opinion

Clark v. United States (In Re Heritage Village Church & Missionary Fellowship, Inc.)

District Court, D. South Carolina

Decided March 7, 1988No. Civ. A. 88-236PublishedCited by 19 opinions

1Opinion of the Court

ORDER

HENDERSON, District Judge.

This matter is before the Court on appeal from an order of the bankruptcy court granting a preliminary injunction which prohibits the Internal Revenue Service (“IRS”) from revoking the tax exempt status of the debtor, Heritage Village Church and Missionary Fellowship, Inc. (“PTL”). The appellants, United States of America, James A. Baker, III, and Lawrence B. Gibbs (“Government”), appeal the order of the bankruptcy court. For the reasons set forth below, the Court reverses the order granting preliminary injunctive relief.

On May 17, 1973, the IRS issued a letter…

2Cases cited38 opinions

  1. Enochs v. Williams Packing & Navigation Co.Supreme Court of the United States · 1962
  2. Bob Jones University v. SimonSupreme Court of the United States · 1974
  3. South Carolina v. ReganSupreme Court of the United States · 1984
  4. In Re Braniff Airways, Inc.Court of Appeals for the Fifth Circuit · 1983
  5. In the Matter of Harry Stanley Bostwick and Steva Maxine Bostwick, Bankrupts. Harry Stanley Bostwick v. United StatesCourt of Appeals for the Eighth Circuit · 1975

33 more not listed; retrieve them via the Exa API.

3Cited by19 opinions

  1. In Re Jack B. King Paula H. King, Debtors. Jack B. King Paula H. King v. Franchise Tax Board of the State of CaliforniaCourt of Appeals for the Ninth Circuit · 1992
  2. Official Committee of Unsecured Creditors v. PSS Steamship Co. (In Re Prudential Lines, Inc.)United States Bankruptcy Court, S.D. New York · 1989
  3. Hartman v. United States (In Re Hartman)District Court, D. Kansas · 1990
  4. In Re Garfinckels, Inc.District Court, District of Columbia · 1996
  5. In Re Heritage Village Church And Missionary Fellowship, Inc.Court of Appeals for the Fourth Circuit · 1988

14 more not listed; retrieve them via the Exa API.

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