Legal Opinion
United States v. Dykema
Court of Appeals for the Seventh Circuit
Decided December 9, 1981No. 80-2750PublishedCited by 15 opinions
1Opinion of the Court
DUMBAULD, Senior District Judge.
Before us for review is an order of the District Court denying enforcement under 26 U.S.C. § 7604(a) of an Internal Revenue summons under 26 U.S.C. § 7602. The summons was directed to Dale Dykema, pastor of an autocephalous church known as the Christian Liberty Church,1 located at 3675 N. Calhoun Road, Brookfield, Wisconsin, and called for fourteen comprehensive categories of records belonging to the church. The stated purpose of the request was to enable a determination to be made by the IRS whether the church was an exempt organization under 26 U.S.C. §…
2Cases cited21 opinions
- United States v. PowellSupreme Court of the United States · 1964
- Walz v. Tax Comm'n of City of New YorkSupreme Court of the United States · 1970
- Heffron v. International Society for Krishna Consciousness, Inc.Supreme Court of the United States · 1981
- Donaldson v. United StatesSupreme Court of the United States · 1971
- National Labor Relations Board v. Catholic BishopSupreme Court of the United States · 1979
16 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- Donald James Kalgaard v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1985
- Living Faith, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1991
- Church by Mail, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1985
- The Church of Eternal Life & Liberty, Inc. v. CommissionerUnited States Tax Court · 1986
- United States of America and A. Jerome Simpson, Revenue Agent, Internal Revenue Service v. Church of World Peace and William ConklinCourt of Appeals for the Tenth Circuit · 1985
10 more not listed; retrieve them via the Exa API.