Legal Opinion
Universal Life Church, Inc. v. United States
United States Court of Claims
Decided February 29, 1988No. 583-84TPublishedCited by 3 opinions
1Opinion of the Court
ORDER
NETTESHEIM, Judge.
Defendant has moved, pursuant to RUSCC 37(c), for its expenses, including *344attorneys’ fees, in the amount of $11,962.00 in connection with plaintiff’s denial of four requested admissions of fact.
FACTS
On November 10, 1987, this court granted defendant’s motion for summary judgment holding that plaintiff, Universal Life Church, Inc. (“plaintiff” or “ULC”), no longer qualifies as a tax-exempt organization because the ULC was operated for the substantial nonexempt purpose of disseminating tax-related information to its congregations. Universal Life Church, Inc. v. United…
2Cases cited8 opinions
- Chemical Engineering Corporation and John O. McLean v. Essef Industries, Inc. And Willard StutzmanCourt of Appeals for the Federal Circuit · 1986
- C. E. Bradshaw, Sr. v. Vic ThompsonCourt of Appeals for the Sixth Circuit · 1972
- Edith W. Dorey v. Francis Dorey, Etc., Leo E. Costello, Movant-AppellantCourt of Appeals for the Fifth Circuit · 1980
- Universal Life Church, Inc. v. United StatesUnited States Court of Claims · 1987
- Pioneer National Title Insurance Company, Etc. v. Angus G. Andrews, American Home Assurance Company, Cross Gulf Insurance Company, CrossCourt of Appeals for the Fifth Circuit · 1981
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3Cited by3 opinions
- Securiforce International America, LLC v. United StatesUnited States Court of Federal Claims · 2016
- JZ Buckingham Investments LLC v. United StatesUnited States Court of Federal Claims · 2007
- Bruce Goldberg, Inc. v. CommissionerUnited States Tax Court · 1989