Basic Bible Church v. Commissioner
United States Tax Court
Petitioner, having been denied tax-exempt status as a religious organization under sec. 501(c)(3), I.R.C. 1954, as amended, petitioned this Court for a declaratory judgment pursuant to sec. 7428. A subsidiary or auxiliary church of the Basic Bible Church, petitioner is not controlled, directed, or managed by its parent, is not liable for its parent's debts, and owns its property separately.
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Petitioner, having been denied tax-exempt status as a religious organization under sec. 501(c)(3), I.R.C. 1954, as amended, petitioned this Court for a declaratory judgment pursuant to sec. 7428. A subsidiary or auxiliary church of the Basic Bible Church, petitioner is not controlled, directed, or managed by its parent, is not liable for its parent's debts, and owns its property separately. Similarly, the Basic Bible Church is not liable for petitioner's debts, obligations, or liabilities. X, petitioner's founder and one of its two ministers, controls all of petitioner's financial decisions.…
1Opinion of the Court
OPINION
Tietjens, Judge:
Respondent determined that petitioner is not exempt from Federal income tax under section 501(c)(3),1 and that petitioner is not a church described in section 170(b)(l)(A)(i). The prerequisites for declaratory judgment having been satisfied,2 petitioner has, pursuant to section 7428, invoked the jurisdiction of this Court.
The issues for our determination are (1) whether petitioner or respondent carries the burden of proof in this proceeding; (2) whether petitioner is an auxiliary of the Basic Bible Church and not an independent organization which must qualify for…
2Cases cited12 opinions
- Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971
- Better Business Bureau of Washington, D. C., Inc. v. United StatesSupreme Court of the United States · 1946
- Johnny Weimerskirch v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1979
- Weimerskirch v. CommissionerUnited States Tax Court · 1977
- Church in Boston v. CommissionerUnited States Tax Court · 1978
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3Cited by73 opinions
- Stephenson v. CommissionerUnited States Tax Court · 1982
- John L. Stephenson v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1984
- Foster v. Comm'rUnited States Tax Court · 1983
- McGahen v. CommissionerUnited States Tax Court · 1981
- Church of Scientology v. CommissionerUnited States Tax Court · 1984
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