CHURCH OF SCIENTOLOGY OF CALIFORNIA v. U.S.

No. 90-55514.

920 F.2d 1481 (1990)

CHURCH OF SCIENTOLOGY OF CALIFORNIA, Plaintiff-Appellant, v. UNITED STATES of America and Sandra Baker, Revenue Officer, Defendants-Appellees.

United States Court of Appeals, Ninth Circuit.

Decided December 12, 1990.


Attorney(s) appearing for the Case

William T. Drescher, Calabasas, Cal., and Kendrick L. Moxon, Bowles & Moxon, Hollywood, Cal., for plaintiff-appellant.

Shirley D. Peterson, Asst. Atty. Gen., Gary R. Allen, William A. Whitledge, and Teresa E. McLaughlin, Tax Div., U.S. Dept. of Justice, Washington, D.C., for defendants-appellees.

Before ALARCON and NORRIS, Circuit Judges, and GEORGE, District Judge.


ALARCON, Circuit Judge:

The Church of Scientology of California (Church) appeals from the denial of its request for a preliminary injunction against the Internal Revenue Service (IRS). The district court concluded it lacked subject matter jurisdiction and, therefore, was precluded from granting this relief by the Anti-Injunction Act, 26 U.S.C. § 7421. The Church contends that the record demonstrates that the district court has the jurisdiction to grant equitable...

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