PRESBYTERIAN & REFORMED PUB. CO. v. C.I.R.

No. 83-3309.

743 F.2d 148 (1984)

PRESBYTERIAN AND REFORMED PUBLISHING CO., Appellant, v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals, Third Circuit.

Decided August 29, 1984.


Attorney(s) appearing for the Case

Leonard J. Henzke, Jr. (argued), William J. Lehrfeld, Lehrfeld & Henzke, P.C., Washington, D.C., for appellant.

Glenn L. Archer, Jr., Asst. Atty. Gen., Michael L. Paup, Robert A. Bernstein, Laurie A. Snyder (argued), Tax Div., Dept. of Justice, Washington, D.C., for appellee.

Before ADAMS, BECKER, Circuit Judges, and SAROKIN, District Judge.


OPINION OF THE COURT

ADAMS, Circuit Judge.

This is an appeal from a decision of the United States Tax Court affirming the Internal Revenue Service's (IRS) revocation of tax-exempt status for a religiously-oriented publishing house. The Tax Court's decision affirming the termination of the publisher's 52-year-old tax-exemption under 26 U.S.C. § 501(c)(3) (1982),1 was based on its conclusion that the publisher had become a...

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