Legal Opinion

Community Worship Fellowship v. United States

United States Court of Federal Claims

Decided October 23, 2025No. 19-352Published

1Opinion of the Court

In the United States Court of Federal Claims COMMUNITY WORSHIP FELLOWSHIP, Plaintiff, v. No. 19-352 Filed October 23, 2025 THE UNITED STATES, Defendant. William L. Ghiorso, Ghiorso Law Firm, Salem, OR, for plaintiff. Alex Schulman, Tax Division, United States Department of Justice, Washington, DC, for de- fendant. OPINION AND ORDER Granting the government’s motion for summary judgment Community Worship Fellowship (CWF) challenges the IRS’s decision revoking its tax- exempt status as a 501(c)(3) charitable organization and as a church for the period from 2013 to 2016. CWF asks the court to…

2Cases cited31 opinions

  1. Anderson v. Liberty Lobby, Inc.Supreme Court of the United States · 1986
  2. Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
  3. United States v. MitchellSupreme Court of the United States · 1983
  4. United States v. JanisSupreme Court of the United States · 1976
  5. Mingus Constructors, Inc. v. The United StatesCourt of Appeals for the Federal Circuit · 1987

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