Legal Opinion

Merle E. Parker, the Foundation for Divine Meditation, Incorporated v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. Merle E. Parker

Court of Appeals for the Eighth Circuit

Decided September 9, 1966No. 18239PublishedCited by 7 opinions

1Opinion of the Court

365 F.2d 792

Merle E. PARKER, the Foundation for Divine Meditation, Incorporated, Petitioners,

v.

COMMISSIONER OF INTERNAL REVENUE, Respondent.

COMMISSIONER OF INTERNAL REVENUE, Petitioner,

v.

Merle E. PARKER, Respondent.

No. 18238.

No. 18239.

United States Court of Appeals Eighth Circuit.

September 9, 1966.

COPYRIGHT MATERIAL OMITTED Dr. Merle E. Parker, pro se.

Thomas Silk, Atty., Dept. of Justice, Washington, D. C., for Commissioner of Internal Revenue; Richard M. Roberts, Acting Asst. Atty. Gen., Lee A. Jackson and Gilbert E. Andrews, Attys., Dept. of Justice, Washington, D. C., on the brief.

Before…

2Cases cited21 opinions

  1. Cantwell v. ConnecticutSupreme Court of the United States · 1940
  2. Commissioner v. TellierSupreme Court of the United States · 1966
  3. Better Business Bureau of Washington, D. C., Inc. v. United StatesSupreme Court of the United States · 1946
  4. Trinidad v. Sagrada Orden De Predicadores De La Provincia Del Santisimo Rosario De FilipinasSupreme Court of the United States · 1924
  5. Commissioner v. Lane-Wells Co.Supreme Court of the United States · 1944

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3Cited by7 opinions

  1. The Founding Church of Scientology v. The United StatesUnited States Court of Claims · 1969
  2. Elisian Guild, Inc. v. United StatesCourt of Appeals for the First Circuit · 1969
  3. John H. And Josephine Winters v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1972
  4. Haak v. United StatesDistrict Court, W.D. Michigan · 1978
  5. Horizon Blue Cross Blue Shield v. StateNew Jersey Tax Court · 2009

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