Legal Opinion
United States v. Coates
Court of Appeals for the Ninth Circuit
Decided November 18, 1982No. Nos. 82-4013, 82-4025PublishedCited by 7 opinions
1Opinion of the Court
PREGERSON, Circuit Judge:
The Internal Revenue Service (IRS) brought an action in the district court, 526 F.Supp. 248, to enforce an IRS summons for production of financial, corporate, and religious records of the Church of Reflection, Inc. (Church). The summons1 was directed to Edwin Coates, as representative of the Church, for the purpose of investigating the Church’s qualification for tax exempt status. By the time the final district court determination was made, only two of the items sought by the summons remained in dispute — the books of account and the corporate minute books of the…
2Cases cited12 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
- Chrysler Corp. v. BrownSupreme Court of the United States · 1979
- United States of America and Anthony Carsanaro, Revenue Agent, Internal Revenue Service v. The Freedom Church and Reverend Richard M. DoncasterCourt of Appeals for the First Circuit · 1979
- United States v. Grayson County State Bank and Lloyd Butts, First Pentecostal Church, Etc., Intervenor-AppelleeCourt of Appeals for the First Circuit · 1981
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3Cited by7 opinions
- 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
- Roman Catholic Archdiocese v. City of East OrangeNew Jersey Tax Court · 1998
- South Ridge Baptist Church v. Industrial CommissionDistrict Court, S.D. Ohio · 1987
- United States v. Church of Scientology of Boston, Inc.Court of Appeals for the First Circuit · 1991
- Church of Scientology Flag Services Org., Inc. v. City of ClearwaterDistrict Court, M.D. Florida · 1991
2 more not listed; retrieve them via the Exa API.