INC. TRUSTEES OF GOSPEL WKR. SOC. v. U. S., ETC.

Civ. A. No. 78-1843.

510 F.Supp. 374 (1981)

The INCORPORATED TRUSTEES OF the GOSPEL WORKER SOCIETY, Plaintiff, v. UNITED STATES of America, DEPARTMENT OF the TREASURY, Defendant.

United States District Court, District of Columbia.

January 27, 1981.


Attorney(s) appearing for the Case

Scott P. Crampton, Washington, D. C., for plaintiff.

John J. McCarthy, Donald J. Gavin, Robert L. Gordon, Judith A. Levinthal, U. S. Dept. of Justice, Tax Division, Washington, D. C., for defendant.


OPINION

HAROLD H. GREENE, District Judge.

This is an action under section 7428 of the Internal Revenue Code of 1954, 26 U.S.C. § 7428, in which plaintiff Incorporated Trustees of the Gospel Worker Society (Society) seeks a declaratory judgment that it is, as a religious organization, exempt from taxation under Code sections 501(a) and 501(c)(3).1 Before the Court is defendant's motion for summary judgment. For the reasons...

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