TENNESSEE BAPTIST CHILDREN'S HOMES, INC. v. U.S.

No. 2-83-0016.

604 F.Supp. 210 (1984)

TENNESSEE BAPTIST CHILDREN'S HOMES, INC., and Dr. Evans B. Bowen, Executive Director-Treasurer of the Tennessee Baptist Children's Homes, Inc. v. UNITED STATES of America.

United States District Court, M.D. Tennessee, Northeastern Division.

On Motion to Amend December 10, 1984.


Attorney(s) appearing for the Case

Frank C. Ingraham, Nashville, Tenn., John Stophel, Richard Bethea, Chattanooga, Tenn., for plaintiffs.

Joe B. Brown, U.S. Atty., Nashville, Tenn., Gregory L. Nelson, Tax Div., Civil Trial Section, Southern Region Dept. of Justice, Washington, D.C., for defendant.


MEMORANDUM

MORTON, Senior District Judge.

Prior to 1969, all tax exempt organizations "operated, supervised, or controlled by or in connection with a religious organization," were excused from filing information return Form 990. Rev. Act of 1943, Ch. 63, § 117(f), 58 Stat. 37 (1944).1 In a letter dated July 20, 1956, Tennessee Baptist Children's Homes, Inc. (TBCH) was informed...

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