Legal Opinion
UNIVERSAL LIFE CHURCH, ETC. v. United States
District Court, W.D. Virginia
Decided November 25, 1983No. Civ. A. 83-M-11-H to 83-M-13-HPublishedCited by 4 opinions
1Opinion of the Court
MEMORANDUM OPINION
MICHAEL, District Judge.
The above-styled cases are before the court upon the petitions filed by the Universal Life Church, the Hidden Valley Congregation, Earl B. Gordon, and Marjorie M. Gordon (the “petitioners”) to quash three Internal Revenue Service (the “IRS”) summonses pursuant to 26 U.S.C. § 7609(b). Also pending before the court are the cross motions of the United States, the respondent, for summary denial of petitions to quash and for summary enforcement of the summonses under 26 U.S.C. § 7609(h). These three cases were consolidated by court order on June 9, 1983.…
2Cases cited5 opinions
- United States v. PowellSupreme Court of the United States · 1964
- United States v. LaSalle National BankSupreme Court of the United States · 1978
- United States v. Chemical BankCourt of Appeals for the Second Circuit · 1979
- Godwin v. United StatesDistrict Court, D. Delaware · 1983
- United States v. McGuirtCourt of Appeals for the Fourth Circuit · 1978
3Cited by4 opinions
- Uhrig v. United StatesDistrict Court, D. Maryland · 1984
- Johnson v. United StatesDistrict Court, E.D. Pennsylvania · 1985
- Bible Study Time, Inc. v. United StatesDistrict Court, D. South Carolina · 2017
- United States v. Judicial Watch, Inc.District Court, District of Columbia · 2002