Legal Opinion
Church of Scientology v. Internal Revenue Service
Supreme Court of the United States
Decided November 10, 1987No. 86-472PublishedCited by 194 opinions
1Opinion of the CourtChief Justice Rehnquist
Section 6103 of the Internal Revenue Code, 26 U. S. C. § 6103, lays down a general rule that “returns” and “return information” as defined therein shall be confidential. “Return information” is elaborately defined in § 6103(b)(2); immediately after that definition appears the following proviso, known as the Haskell Amendment:
“[B]ut such term does not include data in a form which cannot be associated with, or otherwise identify, directly or indirectly, a particular taxpayer.”
Petitioner Church of Scientology of California, seeking disclosure under the Freedom of Information Act, contends that…
2Cases cited6 opinions
- Church of Scientology of California v. Internal Revenue ServiceCourt of Appeals for the D.C. Circuit · 1986
- Church of Scientology of California v. Internal Revenue ServiceCourt of Appeals for the D.C. Circuit · 1986
- Susan B. Long and Philip H. Long v. United States Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1979
- Sharon L. King v. Internal Revenue Service and Jerome Kurtz, Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1982
- Ralph H. Currie, Jr., and Carpets by Ralph Currie, Inc. v. Internal Revenue ServiceCourt of Appeals for the Eleventh Circuit · 1983
1 more not listed; retrieve them via the Exa API.
3Cited by194 opinions
- Tax Analysts v. Internal Revenue ServiceCourt of Appeals for the D.C. Circuit · 1997
- Koons Buick Pontiac GMC, Inc. v. NighSupreme Court of the United States · 2004
- United States v. Oliver L. NorthCourt of Appeals for the D.C. Circuit · 1990
- Paralyzed Veterans of America, Appellees/cross-Appellants v. D.C. Arena L.P., a District of Columbia Limited Partnership, Appellants/cross-AppelleesCourt of Appeals for the D.C. Circuit · 1997
- Johnson v. Sawyer,et alCourt of Appeals for the Fifth Circuit · 1997
189 more not listed; retrieve them via the Exa API.