In re HERITAGE VILLAGE CHURCH AND MISSIONARY FELLOWSHIP, INC., a/k/a PTL, PTL Club, Fort Heritage Campgrounds and Christian Retreat, PTL Enterprise, Debtor.
David W. CLARK, Trustee, Plaintiff-Appellant,
v.
UNITED STATES of America, James A. Baker, III, Secretary of the Department of the Treasury, and Lawrence B. Gibbs, Commissioner of Internal Revenue, Defendants-Appellees.
United States Court of Appeals, Fourth Circuit.https://leagle.com/images/logo.png
Argued March 31, 1988.
Decided April 20, 1988.
Attorney(s) appearing for the Case
R. Bradford Leggett (Richard B. Howington, Lynne P. Klauer, Allman, Spry, Humphreys, Leggett & Howington, Dennis W. Shedd, Winston Salem, N.C., Bethea, Jordan & Griffin, Hilton Head Island, S.C., on brief), for plaintiff-appellant.
Francis M. Allegra, U.S. Dept. of Justice (James I.K. Knapp, Acting Asst. Atty. Gen., Vinton DeVane Lide, U.S. Atty., Gary R. Allen, Wynette J. Hewett, Dept. of Justice, Tax Div., Washington, D.C., on brief), for defendants-appellees.
Before RUSSELL and WILKINS, Circuit Judges, and HAYNSWORTH, Senior Circuit Judge.
United States Court of Appeals, Fourth Circuit.
PER CURIAM:
David Clark, Trustee in bankruptcy for Heritage Village Church and Missionary Fellowship, Inc. (PTL), appeals from the district court order dissolving a preliminary injunction issued by the bankruptcy court restraining the Internal Revenue Service from revoking PTL's tax-exempt status. 87 B.R. 401 (D.S.C. 1988). We affirm on the reasoning of the district court.
I.
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