Legal Opinion
Church of the Visible Intelligence that Governs Universe v. United States
United States Court of Claims
Decided December 1, 1983No. 574-79TPublishedCited by 32 opinions
1Opinion of the Court
*58OPINION
MAYER, Judge.
Plaintiff, The Church of the Visible Intelligence that Governs the Universe, brought suit for a declaratory judgment pursuant to section 7428(a) of the Internal Revenue Code of 1954 (I.R.C.), 26 U.S.C. § 7428(a), that it is a tax exempt organization under I.R.C. § 501(c)(3) and a “church” under I.R.C. § 170(b)(l)(A)(i). Defendant opposes on the grounds that plaintiff neither established in the administrative record that it is a church nor satisfied any of the requirements for tax exempt status.
FACTS
Plaintiff first applied for exemption from federal income taxes in June of…
2Cases cited25 opinions
- Johnson v. RobisonSupreme Court of the United States · 1974
- Better Business Bureau of Washington, D. C., Inc. v. United StatesSupreme Court of the United States · 1946
- St. Martin Evangelical Lutheran Church v. South DakotaSupreme Court of the United States · 1981
- Church in Boston v. CommissionerUnited States Tax Court · 1978
- Hancock Academy of Savannah, Inc. v. CommissionerUnited States Tax Court · 1977
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3Cited by32 opinions
- Oral Roberts University v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1985
- Universal Life Church, Inc. v. United StatesUnited States Court of Claims · 1987
- Family Trust of Massachusetts, Inc. v. United StatesDistrict Court, District of Columbia · 2012
- Nationalist Movement v. CommissionerUnited States Tax Court · 1994
- Airlie Foundation v. Internal Revenue ServiceDistrict Court, District of Columbia · 2003
27 more not listed; retrieve them via the Exa API.