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CHURCH OF WORLD PEACE, INC. v. I.R.S.

No. 82-2218.

715 F.2d 492 (1983)

CHURCH OF WORLD PEACE, INC., Plaintiff-Appellant, v. INTERNAL REVENUE SERVICE; Jerome Kurtz, Commissioner of Internal Revenue; G.L. Mihlbachler, District Director of Internal Revenue; and Lloyd G. Wright, Internal Revenue Agent, Defendants-Appellees.

United States Court of Appeals, Tenth Circuit.

August 24, 1983.

Attorney(s) appearing for the Case

Richard F. Thurston, Denver, Colo., for plaintiff-appellant.

Glenn L. Archer, Jr., Asst. Atty. Gen., Michael L. Paup, Robert T. Duffy and Murray S. Horwitz, Attorneys, Tax Div., Dept. of Justice, Washington, D.C. (Robert N. Miller, U.S. Atty., Denver, Colo., of counsel), for defendants-appellees.

Before SETH, Chief Judge, and BARRETT and McKAY, Circuit Judges.

McKAY, Circuit Judge.

After examining the briefs and the appellate record, this three-judge panel has determined unanimously that oral argument would not be of material assistance in the determination of this appeal. See Fed.R.App.P. 34(a); 10th Cir.R. 10(e). The cause is therefore ordered submitted without oral argument.

On August 11, 1978, the Internal Revenue Service granted The Church of World Peace tax exempt status under 26 U.S.C. § 501(c...

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