Legal Opinion
United States v. Church of Scientology
Court of Appeals for the Ninth Circuit
Decided June 26, 1975No. 74-1487PublishedCited by 46 opinions
1Opinion of the Court
OPINION
Before DUNIWAY and ELY, Circuit Judges, and JAMESON,* District Judge. DUNIWAY, Circuit Judge:
The Church of Scientology of California appeals from the district court’s order enforcing a summons issued by an Internal Revenue Service agent under § 7602 of the Internal Revenue Code of 1954, 26 U.S.C. § 7602, and denying the Church’s request for pre-enforcement discovery. We reverse and remand for further proceedings.
I. Facts.
On February 8, 1973, agent Cluberton of the Service’s Audit Division issued a summons to Henning Heldt, then vice president of the Church of Scientology of California,…
2Cases cited18 opinions
- United States v. PowellSupreme Court of the United States · 1964
- Donaldson v. United StatesSupreme Court of the United States · 1971
- Reisman v. CaplinSupreme Court of the United States · 1964
- United States v. BiscegliaSupreme Court of the United States · 1975
- The Founding Church of Scientology v. The United StatesUnited States Court of Claims · 1969
13 more not listed; retrieve them via the Exa API.
3Cited by46 opinions
- United States of America, Plaintiff-Appellant-Cross-Appellee v. Author Services, Inc., Defendant-Appellee-Cross-AppellantCourt of Appeals for the Ninth Circuit · 1987
- United States of America and Dennis J. Hanzel, Special Agent, Internal Revenue Service v. Jay T. WillCourt of Appeals for the Sixth Circuit · 1982
- United States v. Lester Genser and Lawrence FormanCourt of Appeals for the Third Circuit · 1978
- State v. BenoWisconsin Supreme Court · 1984
- United States v. Nancy Gertner, Etc., John Doe, IntervenorCourt of Appeals for the First Circuit · 1995
41 more not listed; retrieve them via the Exa API.