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CHURCH OF THE CHOSEN PEOPLE, ETC. v. UNITED STATES

No. Civ. 4-81-311.

548 F.Supp. 1247 (1982)

CHURCH OF THE CHOSEN PEOPLE (NORTH AMERICAN PANARCHATE) Also Known as Demigod Socko Pantheon, Plaintiff, v. The UNITED STATES of America, Defendant.

United States District Court, D. Minnesota, Fourth Division.

October 18, 1982.

Attorney(s) appearing for the Case

Lynn M. Roberson, Robins, Zelle, Larson & Kaplan, Minneapolis, Minn., for plaintiff.

Mary Frances Clark, Trial Atty., Tax Div., Dept. of Justice, Washington, D.C., for defendant.

MEMORANDUM AND ORDER INCORPORATING FINDINGS OF FACT, CONCLUSIONS OF LAW, AND ORDER FOR JUDGMENT

MacLAUGHLIN, District Judge.

This is an action by plaintiff Church of the Chosen People (North American Panarchate) also known as Demigod Socko Pantheon for the refund of federal income taxes paid for the years 1976, 1977, and 1978.1 The plaintiff seeks a refund in the amount of $472 on the basis that the plaintiff qualified as a tax...

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