Legal Opinion

The Church of the New Testament, Its Members and Friends, Plaintiffs v. United States

Court of Appeals for the Ninth Circuit

Decided January 6, 1986No. 84-2859PublishedCited by 49 opinions

1Opinion of the Court

BARNES, Circuit Judge.

Pastor Gordon L. Ginn, on behalf of the plaintiffs — the Church of the New Testament (“Church”), its “members and friends” — appeals the district court’s dismissal of this action for lack of subject matter jurisdiction. We affirm.

FACTS

The Church, its pastor (Ginn), and its other “members and friends” are aggrieved by the fact that: (1) the Internal Revenue Service (“IRS”) has failed to include the Church in its list of tax-exempt organizations; and (2) this failure has damaged their efforts to solicit contributions. They sought a judgment declaring the Church’s…

2Cases cited12 opinions

  1. United States v. Winston Bryant McConneyCourt of Appeals for the Ninth Circuit · 1984
  2. Ples Elworth Russell and Roy Russell v. United StatesCourt of Appeals for the Ninth Circuit · 1962
  3. James A. McShane v. United States of America, Scottish Law Society, English Law Society, Rhodesian Immigration AuthorityCourt of Appeals for the Ninth Circuit · 1966
  4. Highley v. RothmanCourt of Appeals for the Ninth Circuit · 1972
  5. Clinton H. Mitchell and Clinton Mitchell Foundation v. R. A. Riddell, District Director of Internal Revenue, and United States of AmericaCourt of Appeals for the Ninth Circuit · 1969

7 more not listed; retrieve them via the Exa API.

3Cited by49 opinions

  1. Eagle Associates v. Bank of MontrealCourt of Appeals for the Second Circuit · 1991
  2. In Re America West Airlines, Debtor. Seymour Licht v. America West Airlines Equity Security Holders CommitteeCourt of Appeals for the Ninth Circuit · 1994
  3. Expressway Associates II v. Friendly Ice Cream Corp.Connecticut Appellate Court · 1994
  4. Spirit of the Avenger Ministries v. CommonwealthCommonwealth Court of Pennsylvania · 2001
  5. Alpha Land Co. v. LittleDistrict Court, E.D. California · 2006

44 more not listed; retrieve them via the Exa API.

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