Foundation of Human Understanding v. Commissioner
United States Tax Court
Petitioner was formed to spread the religious teachings of its founder through a broadcasting and publishing ministry. In addition to its broadcasting and publishing efforts, petitioner regularly conducts religious services at two locations where followers of petitioner's founder congregate.
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Petitioner was formed to spread the religious teachings of its founder through a broadcasting and publishing ministry. In addition to its broadcasting and publishing efforts, petitioner regularly conducts religious services at two locations where followers of petitioner's founder congregate. Petitioner requested a ruling that it was a nonprivate foundation as a church within the meaning of secs. 509(a)(1) and 170(b)(1)(A)(i), I.R.C. 1954. Respondent determined that petitioner was a nonprivate foundation as a publicly supported organization under secs. 509(a)(1) and 170(b)(1)(A)(vi), I.R.C.…
1DissentWilliams, J.
that section 7428(a)(1)(B)1 grants jurisdiction to declare whether an organization is described in section 170(b)(1)(A). Judge Whitaker believes that section 7428(a)(1)(A)2 grants jurisdiction to declare whether an organization described in section 501(c)(3) is a church. While Judge Whitaker’s approach is direct and less susceptible of producing unforeseeable collateral harm, like the plurality opinion it reverses this Court’s and others’ consistent interpretations of section 7428.
The rule applicable here is a general bar against declaratory judgments in Federal tax matters. Sec. 7421(a); Bob…
2Cases cited6 opinions
- Bob Jones University v. SimonSupreme Court of the United States · 1974
- Friends of Soc. of Servants of God v. CommissionerUnited States Tax Court · 1980
- Create (Christian, Research, Education, Action, Technical Enterprise), Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1981
- Junaluska Assembly Housing, Inc. v. CommissionerUnited States Tax Court · 1986
- Ohio County and Independent Agriculture Societies, Delaware County Fair v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1979
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