Legal Opinion
Church of Scientology of Celebrity Centre v. Egger
District Court, District of Columbia
Decided May 20, 1982No. Civ. A. 81-1952PublishedCited by 14 opinions
1Opinion of the Court
MEMORANDUM
JOHN LEWIS SMITH, Jr., Chief Judge.
A Scientology church incorporated in California, four ordained ministers affiliated with other Scientology churches and a non-minister member of an unspecified Scientology church bring this action against the Commissioner of the Internal Revenue, Roscoe L. Egger, Jr., and several present and former employees of the Internal Revenue Service (IRS). The action, which plaintiffs attempt to bring as a class action, is before the Court on defendants’ motion to dismiss for failure to state a claim upon which relief can be granted.
I
According to allegations…
2Cases cited27 opinions
- Bivens v. Six Unknown Named Agents of Federal Bureau of NarcoticsSupreme Court of the United States · 1971
- Elrod v. BurnsSupreme Court of the United States · 1976
- Simon v. Eastern Kentucky Welfare Rights OrganizationSupreme Court of the United States · 1976
- National Ass'n for the Advancement of Colored People v. Alabama Ex Rel. PattersonSupreme Court of the United States · 1958
- Enochs v. Williams Packing & Navigation Co.Supreme Court of the United States · 1962
22 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Lewis B. Smith Helen M. Smith v. Nicholas Brady, Secretary of Treasury John Murphy, Acting Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1992
- Marcello v. ReganDistrict Court, D. Rhode Island · 1983
- Rodriguez v. United StatesDistrict Court, N.D. Illinois · 1986
- United States v. ZanfeiDistrict Court, N.D. Illinois · 2005
- Spencer v. BradyDistrict Court, District of Columbia · 1988
9 more not listed; retrieve them via the Exa API.