Legal Opinion
Church of Scientology of Hawaii v. The United States of America
Court of Appeals for the Ninth Circuit
Decided September 6, 1973No. 71-2761PublishedCited by 29 opinions
1Opinion of the Court
TRASK, Circuit Judge:
The district court denied the government’s motion to dismiss in this tax refund case. Being of the opinion that the denial involved a controlling question of law and that an immediate appeal might materially advance the ultimate disposition of the case, the trial court so stated and we allowed the interlocutory appeal under 28 U.S.C. § 1292(b).1
The Church of Scientology of Hawaii (Church) was granted a charter as a nonprofit religious corporation on December 8, 1964. It filed information income tax returns for the years 1965 and 1966 claiming exemption under section…
2Cases cited18 opinions
- Sibron v. New YorkSupreme Court of the United States · 1968
- Benton v. MarylandSupreme Court of the United States · 1969
- United States v. W. T. Grant Co.Supreme Court of the United States · 1953
- Southern Pacific Terminal Co. v. Interstate Commerce CommissionSupreme Court of the United States · 1911
- Ginsberg v. New YorkSupreme Court of the United States · 1968
13 more not listed; retrieve them via the Exa API.
3Cited by29 opinions
- LTV Corp. v. CommissionerUnited States Tax Court · 1975
- Church of Scientology v. CommissionerUnited States Tax Court · 1984
- United States v. FordCourt of Appeals for the Ninth Circuit · 1981
- Anna Lee Brown v. Board of Bar Examiners of the State of Nevada and Board of Governors of the State Bar of NevadaCourt of Appeals for the Ninth Circuit · 1980
- United States v. Church of ScientologyCourt of Appeals for the Ninth Circuit · 1975
24 more not listed; retrieve them via the Exa API.