1. Home
  2. Browse Decisions
  3. T.C.
  4. 83 T.C.
  5. 83 T.C. 381 (1984)
 

CHURCH OF SCIENTOLOGY OF CALIFORNIA v. COMMISSIONER

Docket No. 3352-78.

83 T.C. 381 (1984)

CHURCH OF SCIENTOLOGY OF CALIFORNIA, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed September 24, 1984.

Attorney(s) appearing for the Case

Robert H. Harris, Christopher Cobb, Michael Wells, and Peter Young, specially recognized, for the petitioner.

Martin D. Cohen, for the respondent.

STERRETT, Judge:

Petitioner, the Church of Scientology of California (California Church or Church), was incorporated as a nonprofit corporation in the State of California in 1954. In 1957, respondent recognized petitioner as an organization described in section 501(c)(3)1 exempt from Federal income taxes under section 501(a). In 1967, respondent revoked petitioner's tax-exempt status. Following an extensive audit of petitioner's...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases