Legal Opinion

Synanon Church v. United States

District Court, District of Columbia

Decided March 2, 1983No. Civ. A. 82-2303PublishedCited by 5 opinions

1Opinion of the Court

MEMORANDUM ORDER

CHARLES R. RICHEY, District Judge.

Plaintiff, Synanon Church, (hereinafter “Synanon”) has brought this action under Section 7428 of the Internal Revenue Code (hereinafter the “Code”) for a declaratory judgment that it is a tax exempt organization. 1 In its complaint, Synanon demanded a jury trial on this issue. Defendant, believing that jury trials are not available in cases brought under § 7428, has filed a Motion to Strike Plaintiffs Jury Demand. That motion is now before the Court. Although this issue appears to be a question of first impression, the Court is convinced that…

2Cases cited7 opinions

  1. United States v. SherwoodSupreme Court of the United States · 1941
  2. Commissioner v. SunnenSupreme Court of the United States · 1948
  3. Beacon Theatres, Inc. v. WestoverSupreme Court of the United States · 1959
  4. Bob Jones University v. SimonSupreme Court of the United States · 1974
  5. Galloway v. United StatesSupreme Court of the United States · 1943

2 more not listed; retrieve them via the Exa API.

3Cited by5 opinions

  1. Synanon Church v. United StatesDistrict Court, District of Columbia · 1984
  2. Foundation of Human Understanding v. United StatesUnited States Court of Federal Claims · 2009
  3. Lawyers For Fair Reciprocal Admission v. United States of AmericaDistrict Court, D. Arizona · 2024
  4. Transwestern Pipeline Co. v. 9.32 Acres, More or Less, of Permanent Easement Located in Maricopa CountyDistrict Court, D. Arizona · 2008
  5. Transwestern Pipeline Co., LLC v. 9.32 AcresDistrict Court, D. Arizona · 2008

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