Legal Opinion
Lutheran Social Service of Minn. v. United States
District Court, D. Minnesota
Decided April 3, 1984No. Civ. 4-83-37PublishedCited by 3 opinions
1Opinion of the Court
MEMORANDUM AND ORDER
MacLAUGHLIN, District Judge.
This matter is before the Court on the parties’ cross motions for summary judgment. The issue presented is whether the plaintiff, a church-affiliated, tax-exempt organization, is exempt from filing annual informational tax returns pursuant to 26 U.S.C. § 6033.
FACTS
The plaintiff, Lutheran Social Service of Minnesota, is a separately incorporated, non-profit social service agency that is affiliated with the -various synods of the Lutheran Church. The .plaintiff is operated by a board of directors elected by the Minnesota representatives of the…
2Cases cited19 opinions
- McGowan v. MarylandSupreme Court of the United States · 1961
- Lemon v. KurtzmanSupreme Court of the United States · 1971
- Commissioner v. South Texas Lumber Co.Supreme Court of the United States · 1948
- Regan v. Taxation With Representation of WashingtonSupreme Court of the United States · 1983
- Larson v. ValenteSupreme Court of the United States · 1982
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3Cited by3 opinions
- Foundation of Human Understanding v. CommissionerUnited States Tax Court · 1987
- Lutheran Social Service of Minnesota v. United StatesCourt of Appeals for the Eighth Circuit · 1985
- Foundation of Human Understanding v. CommissionerUnited States Tax Court · 1987