Legal Opinion
Church of Spiritual Technology v. United States
United States Court of Claims
Decided October 2, 1989No. 581-88TPublishedCited by 3 opinions
1Opinion of the Court
OPINION
BRUGGINK, Judge.
The Church of Spiritual Technology (“CST”) brings this suit for declaratory judgment under section 7428 of the Internal Revenue Code of 1954 ("I.R.C.”), 26 U.S.C. § 7428. CST filed its complaint on October 6, 1988 following an adverse exemption ruling by the Internal Revenue Service (“IRS”). Plaintiff seeks a declaration that the Commissioner wrongly denied its initial application for exempt status under section 501(c)(3) of the I.R.C., 26 U.S.C. § 501(c)(3) (1982).
The record filed by defendant on April 20, 1989 fills eleven boxes. It includes CST’s application…
2Cases cited5 opinions
- Church of the Visible Intelligence that Governs Universe v. United StatesUnited States Court of Claims · 1983
- First Libertarian Church v. CommissionerUnited States Tax Court · 1980
- Easter House v. United StatesUnited States Court of Claims · 1987
- Bethel Conservative Mennonite Church v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1984
- St. John's Orphanage, Inc. v. United StatesUnited States Court of Claims · 1989
3Cited by3 opinions
- New Dynamics Foundation v. United StatesUnited States Court of Federal Claims · 2006
- Church of Spiritual Technology v. United StatesUnited States Court of Claims · 1992
- Church of Spiritual Technology v. United StatesUnited States Court of Claims · 1990