Legal Opinion
Holy Spirit Ass'n for the Unification of World Christianity v. Department of Treasury
Michigan Court of Appeals
Decided February 6, 1984No. Docket 66387PublishedCited by 6 opinions
1Opinion of the CourtCynar, J.
Petitioner appeals as of right from a decision of the State Board of Tax Appeals, issued August 2, 1982, affirming a retail sales tax assessment against petitioner in the amount of $14,175.85.
The Holy Spirit Association for the Unification of World Christianity (Unification Church or petitioner) was founded by the Reverend Sun Myung Moon in Korea in 1954. The Unification Church is presently active in more than 100 nations, including the United States. It was incorporated in California in 1961 and is registered in Michigan as an out-of-state corporation.
There is a heavy emphasis in the…
2Cases cited18 opinions
- Cantwell v. ConnecticutSupreme Court of the United States · 1940
- Martin v. City of StruthersSupreme Court of the United States · 1943
- Kollasch v. AdamanyWisconsin Supreme Court · 1981
- City of Detroit v. Township of RedfordMichigan Supreme Court · 1931
- Kar v. HoganMichigan Supreme Court · 1976
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3Cited by6 opinions
- Jones & Laughlin Steel Corp. v. City of WarrenMichigan Court of Appeals · 1992
- Holloway Sand and Gravel Co. Inc. v. Dept. of TreasuryMichigan Court of Appeals · 1986
- Mid America Management Corp. v. Department of TreasuryMichigan Court of Appeals · 1986
- Comstock Village Ltd. Dividend Housing Ass'n v. Comstock TownshipMichigan Court of Appeals · 1988
- Continental Cablevision of Michigan, Inc v. City of RosevilleMichigan Court of Appeals · 1987
1 more not listed; retrieve them via the Exa API.