Legal Opinion
United States of America and A. Jerome Simpson, Revenue Agent, Internal Revenue Service v. Church of World Peace and William Conklin
Court of Appeals for the Tenth Circuit
Decided October 22, 1985No. 84-2200PublishedCited by 15 opinions
1Opinion of the Court
SETH, Circuit Judge.
This is an appeal from an order of enforcement of an Internal Revenue Sérvice summons whereby the IRS sought all the books, records and accounts of the Church of World Peace from November 10, 1977 through the date of the summons.
We are particularly concerned with the portion of the summons which asks for a list of members and names of persons for whom marriage ceremonies were performed. The affidavit of the Government to support the request recites that this “relates to a need to understand their function” and “is needed to help determine the organization’s continued…
2Cases cited10 opinions
- Wisconsin v. YoderSupreme Court of the United States · 1972
- National Ass'n for the Advancement of Colored People v. Alabama Ex Rel. PattersonSupreme Court of the United States · 1958
- United States v. PowellSupreme Court of the United States · 1964
- Christian Echoes National Ministry, Inc. v. United StatesCourt of Appeals for the Tenth Circuit · 1973
- United States v. Grayson County State Bank and Lloyd Butts, First Pentecostal Church, Etc., Intervenor-AppelleeCourt of Appeals for the First Circuit · 1981
5 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- St. German of Alaska Eastern Orthodox Catholic Church v. United StatesCourt of Appeals for the Second Circuit · 1988
- United States v. Church of Scientology of Boston, Inc.Court of Appeals for the First Circuit · 1991
- United States v. Judicial Watch, Inc.Court of Appeals for the D.C. Circuit · 2004
- Conklin v. CommissionerUnited States Tax Court · 1988
- United States v. Church of World PeaceCourt of Appeals for the Tenth Circuit · 1989
10 more not listed; retrieve them via the Exa API.