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SYNANON CHURCH v. U.S.

No. 84-5164.

820 F.2d 421 (1987)

SYNANON CHURCH, Appellant, v. UNITED STATES of America.

United States Court of Appeals, District of Columbia Circuit.

Decided June 5, 1987.

Attorney(s) appearing for the Case

Sherman L. Cohn, Washington, D.C., for appellant.

Gary Gray, Atty., Dept. of Justice, with whom Roger M. Olson, Atty. Gen., Michael L. Paup, Robert S. Pomerance, Attys., Dept. of Justice and Joseph E. diGenova, U.S. Atty., Washington, D.C., were on the brief, for appellee.

Before RUTH BADER GINSBURG and WILLIAMS, Circuit Judges, and HAROLD H. GREENE, District Judge.

Opinion for the Court filed by District Judge HAROLD H. GREENE.

HAROLD H. GREENE, District Judge:

This is an appeal from the dismissal by the District Court of an action brought by appellant Synanon Church, Inc., in which Synanon sought a declaratory judgment that it qualifies as a tax-exempt organization under section 501(c)(3)1 of the Internal Revenue Code of 1954. 26 U.S.C. § 7428 (1982).2 That...

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