Legal Opinion
Church of Scientology of Colorado v. United States
District Court, D. Colorado
Decided October 24, 1980No. Civ. A. 79-C-1515PublishedCited by 10 opinions
1Opinion of the Court
MEMORANDUM OPINION AND ORDER
CARRIGAN, District Judge.
I
THIS MATTER is before the Court on its own motion. 1 Plaintiff Church of Scientology of Colorado (“Scientology”) brought this suit for refund claiming that it had been improperly assessed for failure to withhold and pay FICA taxes for the second quarter of 1974. See 26 U.S.C. § 3101, et seq. Scientology claims that it has no obligation to collect and pay over FICA taxes since it is an organization exempt from taxation under 26 U.S.C. § 501(c)(3).
On January 20,1975, the government levied upon Scientology’s bank account, and seized $906.56…
2Cases cited31 opinions
- McNutt v. General Motors Acceptance Corp.Supreme Court of the United States · 1936
- California v. LaRueSupreme Court of the United States · 1973
- Flora v. United StatesSupreme Court of the United States · 1960
- Schlesinger v. CouncilmanSupreme Court of the United States · 1975
- Clark v. Paul Gray, Inc.Supreme Court of the United States · 1939
26 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Hutchinson v. United StatesCourt of Appeals for the Ninth Circuit · 1982
- Shapoor and Harriet Ardalan v. United StatesCourt of Appeals for the Tenth Circuit · 1984
- Melco Clothing Co., Inc. v. United StatesUnited States Court of International Trade · 1992
- Local No. 1 (ACA), Broadcast Employees of the International Brotherhood of Teamsters, Chauffeurs, Warehousemen & Helpers v. International Brotherhood of Teamsters, Chauffeurs, Warehousemen & HelpersDistrict Court, E.D. Pennsylvania · 1982
- Detroit Zoological Society v. United StatesUnited States Court of International Trade · 1986
5 more not listed; retrieve them via the Exa API.