Legal Opinion
Bubbling Well Church of Universal Love, Inc. v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided November 27, 1981No. 18-35967PublishedCited by 54 opinions
1Opinion of the Court
BOOCHEVER, Circuit Judge.
Bubbling Well Church of Universal Love (the Church) appeals the Tax Court’s denial, 74 T.C. 531, of its application for tax exempt status under I.R.C. § 501(c)(3). Because the Church failed to show that no part of its net income inured to the benefit of private individuals, we affirm.
The Harberts’ family are the sole employees and sole voting directors of the Church. In 1977, the $61,543 1977 Church budget included a $13,648 parsonage allowance, a $19,468 minister’s living allowance, and $3,924 in other expenses paid to or for the Harberts. These payments were…
2Cases cited8 opinions
- The Founding Church of Scientology v. The United StatesUnited States Court of Claims · 1969
- Parker v. CommissionerCourt of Appeals for the Eighth Circuit · 1966
- Christian Echoes National Ministry, Inc. v. United StatesCourt of Appeals for the Tenth Circuit · 1973
- Bubbling Well Church of Universal Love, Inc. v. CommissionerUnited States Tax Court · 1980
- Mabee Petroleum Corp. v. United StatesCourt of Appeals for the Fifth Circuit · 1953
3 more not listed; retrieve them via the Exa API.
3Cited by54 opinions
- Davis v. CommissionerUnited States Tax Court · 1983
- Church of Scientology of California v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1987
- Church of Scientology v. CommissionerUnited States Tax Court · 1984
- Granzow v. CommissionerCourt of Appeals for the Seventh Circuit · 1984
- James L. Smith and Carolyn S. Smith v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1986
49 more not listed; retrieve them via the Exa API.