Legal Opinion
Church by Mail, Inc. v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided July 16, 1985No. 84-7663PublishedCited by 25 opinions
1Opinion of the Court
ALARCON, Circuit Judge:
Church By Mail, Inc. (hereinafter the Church) appeals from the tax court’s judgment on a stipulated administrative record denying the Church tax-exempt status pursuant to Internal Revenue Code (I.R.C.) §§ 501(a) and 501(c)(3). The Church contends that the tax court erred in finding that the Church is operated for the non-exempt purpose of providing a market for the services of Twentieth Century Advertising Agency (hereinafter Twentieth), a for-profit organization owned and controlled by Reverend James E. Ewing and Reverend M.R. McElrath, the same persons who serve and…
2Cases cited21 opinions
- Anderson v. City of Bessemer CitySupreme Court of the United States · 1985
- Better Business Bureau of Washington, D. C., Inc. v. United StatesSupreme Court of the United States · 1946
- William R. And Lorna E. Hall v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1984
- Audrey M. Thompson, Florence Ain & Gregory Ain, Dorothy E. Kahan & Robert Kahan, Nana Berman & William Berman v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1980
- The Founding Church of Scientology v. The United StatesUnited States Court of Claims · 1969
16 more not listed; retrieve them via the Exa API.
3Cited by25 opinions
- Church of Scientology of California v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1987
- Vukasovich, Inc. v. Commissioner of Internal Revenue, Vukasovich, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1986
- American Campaign Academy v. CommissionerUnited States Tax Court · 1989
- Living Faith, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1991
- Redlands Surgical Servs. v. CommissionerUnited States Tax Court · 1999
20 more not listed; retrieve them via the Exa API.