Legal Opinion
Incorporated Trustees of the Gospel Worker Society v. United States
District Court, District of Columbia
Decided January 27, 1981No. Civ. A. 78-1843PublishedCited by 21 opinions
1Opinion of the Court
OPINION
HAROLD H. GREENE, District Judge.
This is an action under section 7428 of the Internal Revenue Code of 1954, 26 U.S.C. § 7428, in which plaintiff Incorporated Trustees of the Gospel Worker Society (Society) seeks a declaratory judgment that it is, as a religious organization, exempt from taxation under Code sections 501(a) and 501(c)(3). 1 Before the Court is defendant’s motion for summary judgment. For the reasons stated below, the Court holds that plaintiff is no longer entitled to its tax exemption.
I
In 1895, Reverend William Musselman, a Mennonite minister, founded the Gospel Worker…
2Cases cited13 opinions
- Automobile Club of Mich. v. CommissionerSupreme Court of the United States · 1957
- B.S.W. Group, Inc. v. CommissionerUnited States Tax Court · 1978
- Parker v. CommissionerCourt of Appeals for the Eighth Circuit · 1966
- Scripture Press Foundation v. United StatesUnited States Court of Claims · 1961
- Christian Manner International, Inc. v. CommissionerUnited States Tax Court · 1979
8 more not listed; retrieve them via the Exa API.
3Cited by21 opinions
- Church of Scientology v. CommissionerUnited States Tax Court · 1984
- Copyright Clearance Center, Inc. v. CommissionerUnited States Tax Court · 1982
- Synanon Church v. United StatesDistrict Court, District of Columbia · 1984
- Church of the Visible Intelligence that Governs Universe v. United StatesUnited States Court of Claims · 1983
- Living Faith, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1991
16 more not listed; retrieve them via the Exa API.